• Asia pacific journal of information systems
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• v.1 no.1
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• pp.117-145
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• 1991

IS changeback is regarded as an offective way to control the usage of computers and communication systems which are very much limited resources and whose costs are very high, In this paper, the problem of combining the optimal chargeback system which guarantees the efficiency with the Rawls'(1971) concept of fairness. Primary conclusion of this paper is that if the value function which represents the contributions of IS user to the firm's profit is evidit and there is no uncertainty about this contribution information, optimality can be achived without any loss of fairness using full cost allocation pricing. But if there is no significant differences among contribution of each user and there is no significant differences among users because of the managerial arbitrariness, From this point of view contingent chargeback system with which manager can find the golden middle between optimality and fairness by adjusting the 'efficiency coefficient' according to his/her organizational characterisics and environments is proposed. A heuristic of finding the appropriate efficiency coefficient is also suggested.

• The Journal of Information Systems
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• v.15 no.3
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• pp.107-129
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• 2006

The purpose of this study is to provide and validate an IT cost model hi which we link among cost center, cost object and flexible cost driver. in order to accomplish this purpose, this study utilizes ethnographic research methodology. At first we develop the cost model where the flexible cost driver is the distribution basis of overhead cost. For each cost driver, unit cost management model is also proposed. Then we employ the structured design methodology to validate the model. Based on the IT Cost requirements of a case company, the IT cost system was designed and developed for its test. The result shows the model we developed in this study is appropriate for managing IT resources and further, can be used as a reference model for calculating chargeback rates of other departments and IT budget of IT department.

• The Journal of the Institute of Internet, Broadcasting and Communication
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• v.14 no.6
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• pp.19-23
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• 2014

Universities in Korea are exerting every effort to make great strides through restructuring at the moment. Reconstruction accompanied by readjusting the quota and merging of academic departments inevitably require rearrangement of resources and assets of those universities. This paper presents a management method with respect to the spaces held by a university based on the public concept of space through which a system has been implemented as an example. Such attempt makes it possible for the university to adequately cope with changes in its business environment through its effective management with regards to the available spaces on campus. Spaces are all the members' shared public assets. If there is a demand for a space, the university should be able to meet the demand. If the use of a space expires, the university should be able to retrieve and reallocate it. The space classification system presented in this paper may play a huge role in fixating space chargeback system.