2. COST ACCOUNTING CONCEPTS FOR IS ORGANIZATIONS › 2.3 Resource Accounting › 2.3.2 CPU Time/Memory Utilization Accounting

2.3.2 CPU Time/Memory Utilization Accounting

One method of charging for CPU usage is to consider CPU time
and the amount of main storage used or allocated.  In this
method, the two resources are multiplied by one another to
arrive at the chargeable resource of the Kcore second, Kcore
minute, or Kcore hour.  To illustrate this charge, consider
the following example:

    Job step A allocates 100K of main storage and uses 16
    minutes of CPU time.  The resource charge for this run is
    $.25 per Kcore minute.  In this example the job step
    charge is $400.00 (100K * 16 minutes = 1600 Kcore minutes
    * $.25 per Kcore minute = $400.00).

One consideration for this method is that not all resources
are accounted for.  For example, a CPU-bound job may be
charged proportionately too much than a job that is both CPU
and I/O bound.