摘要：There are two aspects to any information systems (IS) evaluation: the cost of delivery and the benefit or value received. In the broader literature on IS evaluation, however, surprisingly little attention has been given to the cost side of this equation. In much IS evaluation, research cost is taken as a given without much heed being paid to the metrics and methodologies used to derive it. This paper argues that the cost of IS is a much more complex and contentious issue than it is normally assumed to be, and that it presents the would-be evaluator with several difficulties. IS costing problems are encountered in two forms: conceptual problems and weaknesses in costing systems. These difficulties include questions of cost identification, data capturing, overhead allocation, accounting conventions and disbenefits. These problems are catalogued and explored, and an IS cost reference model is proposed as a potential solution to many of them. It is argued that there is a need for greater emphasis on understanding, accurate measurement and tracking of IS costs, not just as a technique for ensuring IS value, but also as a means of optimising individual and / or organisational investment in and use of IS.
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