STANDARD COSTING FOR INFORMATION SYSTEMS: BACKGROUND TO A CURRENT STUDY

For some time past, interest has been developing within the Aslib Research Department in the problems of establishing standard costs for information systems. A literature search recently conducted by the Department (R. Reynolds) has revealed a scarcity of usable information on this subject: such data as is available is difficult to evaluate comparatively because of the differing definitions of the operations costed and of the terms used to describe them. It would seem, therefore, that a first step towards developing a costing method of widespread application would be the establishment of standard conventions for the analysis of information systems.