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by james r linn
and I've been in companies that did.
But I've come to realise that the clerical overhead of sending out individual "invoices" to users or departments based on usage is high enough that you often spend more than you save.
Better to find out what the average cost per user is, bill them that, and periodically look for the people who use the facilities the most and find out why. Some may be justified, and others not.
I worked at one company who billed back one fee per month per computer. That paid for help desk, desktop support, bandwidth, email, drive space etc. Put quotas on your email and file servers and charge extra who need more than quota.
Hope that helps
James
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