2. COST ACCOUNTING CONCEPTS FOR IS ORGANIZATIONS › 2.4 Transaction Accounting › 2.4.2 Implementing Transaction Accounting › 2.4.2.1 Resource Measurement Systems

2.4.2.1 Resource Measurement Systems

Before a price or charge can be established in all business
situations, the cost of manufacturing or production must be
quantified by using resource measurement.  For batch, TSO,
IMS, and CICS, the computing system must be able to measure
the computing resources consumed at the "event" level for
the area (for example, batch program, TSO command, CICS
transaction, IMS transaction).  Note that IBM's Information
Management System (IMS) and the Customer Inquiry Control
System (CICS) are, from an accounting standpoint, analogous
processes in that they are both message-driven systems.

The following minimum measurement capabilities must be
operational:

o Batch Job Step Costing:  Measure the usage of computing
  resources, including CPU, I/O, memory, device usage, DASD
  consumption, etc.

o TSO Command Costing:  Measure the usage of computing
  resources, including CPU, I/O, memory, device usage, DASD
  consumption, terminal activity, etc.

o IMS/CICS Transaction Costing:  Measure the usage of
  computing resources, including CPU, I/O, file I/O, memory,
  terminal activity, related supervisory functions, etc.

The resource measurement systems should provide the
capability to:

o Count the executions of an event, such as the number of
  times that each specified TSO command is invoked.

o Measure in detail the resources consumed for each execution
  of an event, such as the CPU time, terminal I/Os, and
  amount of virtual storage used for the total number of
  invocations of the specified TSO command.

It may be prohibitive to always collect detail measures at
the event level.  The requirement for detail measurement does
exist, however, and should be activated for a long enough
measurement period to ascertain the resource usage of a given
set of programs, commands, or transactions.