About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

FGMSD-78-14 1 (1978-02-07)

handle is hein.gao/gaobaawmw0001 and id is 1 raw text is: 














      A


Thi
* ( Ut '


Accounting For Automatic Data

Processing Costs Needs Improvement






Twenty-six Federal organizations providing
data processing services were using cost ac-
counting pro,.3dures that were inadequate in
some ways. Basic cost components like utili-
ties, space rental, costs of transmitting data
from one place t6 another and military sal-
aries were frequently omitted from reports
of total costs.
Without accurate costs managers (1) may
choose uneconomical alternatives when re-
placing or adding to computer fpcilities and
(2) may fail to appropriately charge users of
computer facilities for services performed.


FEBRUARY 7, 1978


LM104771


REPORT TO THE CONGRESS




BY THE COMPTROLLER GENERAL

OF THE UNITED STATES


FGNMD-78.14

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Already a HeinOnline Subscriber?

profiles profiles most