The cost/utilization evaluation model of Borovits and Ein-Dor  is extended to include the users of the information system, thus enabling all overall organizational viewpoint of cost/utilization. The utilization evaluation process is segmented vertically and horizontally: three levels of utilization evaluation are defined vertically - the computer system, the information system, and the organization - and three major components of the information system are recognized horizontally - hardware, software, and users. The users are further subdivided into "peopleware" and endusers. Adopting this segmentation allows the use of numerical indices and graphical representations that make it easy to identify insufficient use of resources, bottlenecks, and suboptimized resource sharing from an overall organizational viewpoint.
- End users
- Organizational information systems
- Performance evaluation
- System balance