Chargeback can be done without regard to actual consumption, but rather on a fixed basis using a specific unit of measure and unit cost. This is known as subscription-based pricing. This strategy can be implemented in Accounting Component by using any chargeable type service option element when defining services for a Business Unit. This element type allows for the specification of a unit cost, billing cycle and quantity. Examples include subscription charges, such as $500 per month or $1000 per laptop.
This method is used when the true cost driver is unknown or perhaps too difficult to ascertain. Since the subscription is based upon a controllable unit of specification, this approach provides the Business Unit with a good deal of control over cost expectation and a clear picture of their IT-related costs, but it fails to meet any objectives pertaining to fairness. Disparate resource use is not accounted for, as the treatment of all subscribers is equal. This decoupling of service cost and usage translates into a system that tends to fail to motivate Business Unit behavior. Consequently, subscription-based pricing does not guarantee the recovery of cost or that profit is generated.
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