Balough, Ann. Cost of information management.Records &
Retrieval Report 13, no.10 (December 1997): 1-16.
Christopher, William F. Economic productivity: a value-added measure of business
performance.Journal of Strategic Performance Measurement 1,
no.1 (February-March 1997): 25-33.
Value-added measures stem from managerial economics, which emphasizes the creation of value
for customers as the overriding goal of a business. Measuring how successfully the business
creates value with its resources is the most critical measure of business success. This measure can
be quantified and called economic productivity (EP). Monitored over time EP provides an early
warning sign of changes in profitability and becomes a decision-making aid (Executive
summary)
Dmytrenko, April. Cost benefit analysis.Records Management
Quarterly (ARMA) 31, no.1 (January 1997): 16-20.
This article tells how to use the BPR tool of cost benefit analysis (CBA) to make records and
information management more effective. It includes information on demonstrating cost benefit
analysis (CBA) justification; a description of the CBA approach, including a preliminary survey
and a feasibility study; and a description of possible CBA reports, including examples of
acceptable format, appendices, charts and graphs.
Griffiths, Jos‚-Marie and Donald W. King. Cost finding for records
management activities: a guide to unit costing for the records manager. Prairie
Village, KS: ARMA International, 1996. 82 pp., plus appendices. (Shelved at HF5736.G754
1996).
This is a manual for estimating unit costs for one's organization's specific records management
activities. The manual serves as a guide to show you how to determine the unit costs of activities;
streamline the cost-finding process; introduce records-keeping activities that may serve to identify
one's own operation's activities; identify resources used to support records-keeping activities; and
assist in allocating staff and other costs to various records management activities.
Kaplan, Robert S. In defense of Activity-Based Cost management.Management Accounting 74, no.5 (November 1992): 58-63.
Activity-based cost (ABC) management can play a number of roles to support an organization's
operational improvement and customer satisfaction programs.
Performance budgeting: past initiatives offer insights for GPRA
implementation. GAO\AIMD-97-46. Washington: General Accounting Office,
1997. 54 pp. (Shelved at HJ2051.U54 1997. Also available at
http://www.gao.gov/AIndexFY97/abstracts/ai97046.htm).
There is a need to explore what is to be expected of a performance budgeting system. The
Executive Branch and Congress must acknowledge that it takes time to develop goals, outcomes,
and measures that are valid and acceptable to a range of stakeholders. The report suggests using
GPRA as a vehicle to devise a framework that compares and integrates decisions that affect
related programs.
Stewart, G. Bennett. The quest for value. New York: Harper
Business, 1991. 181 pp.
In this excellent introduction to economic value-added (EVA) measures of planning and finance,
Stewart provides a practical framework that shows that a reliable economic model is needed in
analyzing business processes and information technology, previously looked at as expenses. In this
book, Stewart looks at the capital dynamics of information technology and business processes in
coming to grips with process investment and process payoff.
Unit cost: a financial management tool for today and tomorrow.
Monterey, CA: Spectrum Publishing, 1996. 42 pp. (Shelved at UA23.U39 1996).
This handbook explains the principles and benefits of unit cost and unit cost resourcing. Unit cost
principles underlie a management methodology that is applicable to many organizations. The aim
of unit cost is to relate total cost to the work or output produced. There must be total visibility of
total costs, including costs that historically have been viewed as "free". Outputs produced must be
specifically identifiable and quantifiable; costs are categorized as direct, indirect, and general and
administrative. The sum of the costs, representing resources consumed, is divided by the number
of units of outputs produced; the resulting unit cost helps management to make better
administrative and resource allocation decisions.
