ACT Resource Accounting/Transaction Accounting Examples
The following examples illustrate the difference between current resource accounting approaches and transaction accounting. They compare a traditional batch charge-out case to TSO transaction accounting examples.
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Batch System Example
A batch payroll system consists of numerous program processes that are directed at updating the master payroll file and producing payroll checks and associated accounting reports such as the check register report. The data center most likely accumulates charges either at the job or job step level based on the programs executed and the computing resources used, in accordance with some of the charging methods previously discussed. The actual charges to the user are expressed in terms the data center is able to measure, such as:
JOBNAME | PROGRAM | Total Charge | CPU Cost | I/O Cost | Memory Cost |
PAYDAILY | PAYEDIT | $241.56 | $81.26 | $138.21 | $22.09 |
PAYDAILY | SORT | $534.87 | $53.35 | $401.63 | $79.89 |
PAYDAILY | PAYUPDTD | $310.36 | $156.23 | $102.39 | $51.74 |
PAYWEEKLY | PAYGROUP | $623.90 | $68.45 | $498.75 | $56.70 |
PAYWEEKLY | SORT | $1,344.03 | $246.80 | $958.29 | $138.94 |
PAYMONTH | PAYCHECK | $931.56 | $105.90 | $741.56 | $84.10 |
The data center views program execution as the base unit for accounting, an approach that is not necessarily well understood by users and that offers little applicability to the business process.
The user of the payroll system, in this case the payroll department, would probably prefer to have its charges expressed in terms of the numbers of employees maintained in the system or the number of checks produced. For example, the payroll department could have been charged $36.45 per month for each salaried employee maintained in the payroll system. This transaction accounting approach provides a cost that is directly related to the business process and one that provides a stable means to control, evaluate, and plan for expenditures.
The batch payroll system is a straightforward illustration of the difference between existing resource charging approaches and transaction accounting.
Online System Example
A more dramatic example is illustrated with the use of online systems such as TSO, IMS, or CICS. Consider the use of TSO for program development and the simple problem of updating and compiling a COBOL program under TSO.
Assume that the user of the TSO service, the application programmer, has made 25 source program update changes through the TSO EDIT sub-command facilities, then compiled the program interactively. Most data centers would consider the resources (CPU, I/O, etc.) used during the TSO terminal session as the base for charges. In other words, a user would be charged for all the processes completed during the terminal session, including the update and compilation work. However, this approach provides no breakdown of the types of work done by the programmer or the associated charges. The programmer thus has little cost information with which to evaluate and control the use of computing resources or the design of specific programs from a cost standpoint.
This example of TSO usage illustrates the advantages of transaction accounting. If a standard fee had been established for each TSO EDIT sub-command (for example, $0.03 per EDIT line change), resulting in a source program updating charge of $0.75 (25 EDIT line changes at $0.03 per change), each of the TSO EDIT sub-commands invoked could have been charged out. Additionally, because the processing of a COBOL compilation is a data-dependent process, the COBOL source statement could be considered the transaction in this case. With this qualification, it would be possible for the data center to charge out interactive COBOL compilations on a per source statement basis (for example, $0.05 per COBOL source statement).