The authors argue that "human costs" are often left out of total cost of ownership (TCO) calculations thereby leading to inaccurate analysis and results.
 This paper presents a cost and performance measurement system that integrates the Activity-Based Costing (ABC) method with the Economic Value Added value-based financial performance measure.
 This paper explains in depth the Economic Value Added (EVA) framework, its proper use and compares the framework to other value measurement frameworks.
An improved method for measuring Total Cost of Ownership of data center and network room physical infrastructure and relating these costs to the overall Information Technology infrastructure