Journal article
Ensuring cost effectiveness in implementing client/server systems: An activity-based approach
Financial management (London, England), Vol.75(10)
01 Nov 1997
Abstract
Interviews with managers who implement and use client/server (C/S) systems reveal dissatisfaction with existing accounting systems. The criticism has been raised that conventional systems hide many costs related to implementation and monitoring of C/S systems. Such hidden costs result in managers often underestimating the costs of a C/S system. Many managers appear to be concerned with the extent of costs that are hidden. In order to identify the true costs of implementing and monitoring a C/S system it is essential to have an accounting system that is capable of identifying and segregating all relevant C/S related costs. The use of an activity-based costing system is recommended to help identify hidden costs and unnecessary slack.
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Details
- Title
- Ensuring cost effectiveness in implementing client/server systems: An activity-based approach
- Creators
- Asokan AnandarajanH WenMurugan Anandarajan
- Publication Details
- Financial management (London, England), Vol.75(10)
- Publisher
- Chartered Institute of Management Accountants
- Resource Type
- Journal article
- Language
- English
- Academic Unit
- Decision Sciences (and Management Information Systems); Bennett S. LeBow College of Business; Drexel University
- Identifiers
- 991019551790004721