Accounting for Data Processing Costs

Carson, 105 n.52, 128 n.9 Damsky, Gerald, 136 n.189 Data preparation, 12-13 Data processing costs: capitalization of, ... 73-76; use of, 4-5, 76-77 Data Processing Management Association (DPMA), 114 Depreciation: accounting for, 24-26; ...

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Author: Robert W. McGee

Publisher: Praeger

ISBN: UOM:35128000961555

Category: Business & Economics

Page: 200

View: 657

The author conducted surveys and performed other analyses of current practice in the allocation and reporting of date processing costs. He found that most companies charge some portion of data processing and systems costs to various departments using the full cost approach. Most also keep about half of their data processing centralized. He compares his findings to the provisions of National Association of Accountants Statement 4F, Allocation of Information Systems Costs. He also provides chapters on software taxation and one covering financial accounting for software costs, which has a comprehesive example of how to amortize capitalized costs in accordance with Financial Accounting Standards Board Statement no. 86, Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed. Software developed for internal use also is covered. This is a useful book, particularly for accountants in industry. Journal of Accountancy This book, based on the author's own original research, brings together a clearly written summary of the current state of accounting for data processing costs. In addition to reporting on EDP accounting practices, one of the most rapidly changing areas of management accounting, Robert McGee offers a comprehensive guide to how such practices might be effectively applied in a variety of situations and organizations.

Accounting for Automatic Data Processing Costs Needs Improvement

operating budget and accounts of the using organization rather than the data processing organization , our recommendations are quite applicable to this situation . of course , the small desk - top or word processing machines , while ...

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Author: United States. General Accounting Office

Publisher:

ISBN: STANFORD:36105126818413

Category: Data processing service centers

Page: 57

View: 180

Accounting for Automatic Data Processing Costs Needs Improvement

Automatic data processing is used extensively throughout the Government, but many problems have been encountered in accounting for related costs.

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Author: United States. General Accounting Office

Publisher:

ISBN: OCLC:640620564

Category: Data processing service centers

Page: 57

View: 567

Automatic data processing is used extensively throughout the Government, but many problems have been encountered in accounting for related costs. Of 26 Federal data processing organizations reviewed, none had adequate cost information on their automatic data processing assets and operations. Major cost elements such as utilities, space rental, data transmission costs, and military salaries were frequently omitted from reports of total costs. Only about half of the organizations spread the costs of long-lived hardware over its useful life and only a few did so for software. Earlier GAO reviews noted examples of savings that could have resulted if proper cost data were available. GAO and the Office of Management and Budget offered guidance in this area, but it was not effectively followed. Some factors accounting for this were: changes in computer systems which can now serve many users, financing of data processing operation by several different appropriations in some cases, and the fact that data processing costs are only a portion of program costs and thus have not been separately identified. It is essential to have reliable cost data in order to make sound decisions on needs for procurement, to distribute costs properly when multiple users are involved, and to make proper charges for services.

Data Processing Costs Can Be Reduced at Army and Air Force Exchange Service

Data Processing Costs Can Be Reduced at Army and Air Force Exchange Service

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Author: United States General Accounting of Gao

Publisher: Independently Published

ISBN: 109073364X

Category: Political Science

Page: 62

View: 219

Data Processing Costs Can Be Reduced at Army and Air Force Exchange Service

Federal Information Processing Standards Publication

which the costs incurred by a DP facility for providing its services are monitored and recorded . When the DP facility is using a charging system , the DP cost accounting system is typically the source of the historical cost data used ...

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Author:

Publisher:

ISBN: STANFORD:36105131571841

Category:

Page:

View: 767

Accounting Statistical Services Data Processing

Accounting : Blocker , John COST ACCOUNTING 3d ed McGraw 1954 623p $ 8.50 53-11473 " Contains the fundamentals of cost control , the most effective cost accounting methods for the manufacturing , distribution , and administrative ...

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Author: Ralph A. Kennedy

Publisher:

ISBN: MINN:31951D03698667J

Category: Accounting

Page: 28

View: 628

Budgeting for Data Processing

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Author: Anker V. Andersen

Publisher: Inst of Management Accountants

ISBN: UOM:49015001098582

Category: Electronic data processing departments

Page: 49

View: 809

The Food Stamp Program

ment , supplies , data processing , and other components are also important . In general , the only cost data available for a program are the data generated by the government accounting systems that monitor costs for purposes of fiscal ...

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Author: James C. Ohls

Publisher: The Urban Insitute

ISBN: 087766577X

Category: Political Science

Page: 202

View: 558