This is reflected in the balance between wages and salaries, depreciation, and financing costs. These two factors have a significant influence on the IS requirements of the organisation and they clearly differ from organisation to organisation. These considerations further reinforce the message that inter-organisational IS cost comparisons are fraught with danger. The answers to these two questions is of course no. Both of these matters are largely within the control on management.
Managers can decide on where to position the organisation within an industry.
The present position is the result of previous management decisions some of which may have been taken many years ago. Whilst it is normally difficult to make sudden changes to the value added profile of an organisation significant changes can be made over a small number of years. Further, managers have a major influence over the way in which resources are used. Some organisations make very good use of the resources available to them. Others are less effective and waste resources.