Notes on cost and value of information
DOI:
https://doi.org/10.5007/1518-2924.2004v9nesp2p60Keywords:
Cost of information, Value of information, Costing methodsAbstract
This article aims to identifying and analyzing the relevant issues with respect to information cost and value. The information products offered in the marketplace surely have costs even in the case a price is not explicitly charged. Information products offered by the public sector obviously require society resources for their production and thus it is relevant to assess the collective benefit they yield. Three costing systems are examined and evaluated with respect to their adequacy to information organizations and projects: Absorption, Direct Costing and ABC. Each of these systems presents advantages and disadvantages. Both the enterprises and the public organizations in duty of informing society mostly do not know their cost structure and lack of precise cost estimates. Such a situation means a serious difficulty to the management.Downloads
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Copyright (c) 2004 Ademir Clemente, Alceu Souza
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