2000 Volume 9 Issue 1 Pages 91-111
Information systems are becoming one of the important social bases that quicken the speed of the evolution of a system and becomes more complicated and faster every day. Compared to the time when information systems were first born, the information system changed from a simple way of use by limited users to a variety of uses by unlimites mass users. With it, information system has changed its structural form a simple collection of medium size systems to a more complicated diversified system or a complex system.
The charge-back system was developed as a cost management technique at the time when information systems began to generalize, and will this charge-back system continue to be utilized in today's information system environment which has become so complicated? What kind of means will information system cost management be perfomed with if a charge-back system is not utilized? There is a purpose of this thesis in finding an indicator of the future of effective management of information-system costs in complex information systems based on results of fact-finding.
