How to determine what the charge will be is both a political and an accounting issue.
With politics being the major one.

Resource-based chargeback is only understandable by IT, and not in every case.

I agree, however I'm surprised that no one has mentioned the obvious point that needs to be considered. Chargeback shouldn't be based on usage, but rather on the capacity that has been reserved for the anticipated load. Every application ultimately contributes to the size of the configuration, and serves as the basis for the capacity installed. Therefore, whether that capacity is used or not, it indicates the resources that have been set aside for a particular application and represents the resources which should be charged.

The amount of reserve capacity available is ultimately a political decision, but a user should be charged based on the resources that need to be maintained to provide their required level of performance and throughput. It doesn't matter whether the user actually uses all the resources all the time, since they must exist in the event that they are needed.

Obviously there may be many ways in which these various accounting processes can be implemented, however the ultimate problem in most chargeback scenarios based on usage, is that they presume that idle resources are somehow free (or worse that they should be a distributed cost among all the users).

Adam

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