The problem. From a financial point of view, theprimary function of the data processing department is to maximize the … benefit the firm receives from its data processing resources. Though such a goal may be generally accepted, it is not entirely …

obtained in data processing through increased speed, improved accuracy, and decreased equipment idleness. Expense is reduced … because of faster billing procedures. There is more flexibility for the expansion of the firm's data processing capabilities … it. Structurally, the operating costs of the new system were about the same as those of the pre-electronic data …