Can you believe this? In 2006 as United States Patent (7020621) was issued with the following purpose:
A method for determining the total cost incurred per user of information technology (IT) in a distributed computing environment includes obtaining base costs and ongoing costs of an IT system and applying those costs to a series of metrics. The metrics are compared against benchmarks to evaluate and assess where cost efficiencies can be achieved.
In one embodiment, the invention includes a method for determining the cost per user of an information technology system. The method includes obtaining base costs, ongoing direct costs, and ongoing indirect costs. The method further includes gathering information relating to user profiles and organizational characteristics. These costs and information are input into a computer program to determine the cost for each user.
Full information can be found: http://www.google.com/patents?hl=en&lr=&vid=USPAT7020621&id=JU54AAAAEBAJ&oi=fnd&dq=7020621&printsec=abstract#v=onepage&q=&f=false