One should be very careful in the use of proprietary studies.  Such studies are often written within the context of customer expectations and may suffer from various methodological flaws or may be constructed to maximize or to minimize the costs associated with specific issues such as "lost files".  For example, should a firm's entire vital records program be calculated into the costs associated with lost files?  How about a firm's entire risk management program (including all insurance of physical assets)?  Depending on how  you calculate such things into your cost allocations will certainly determine how much you are spending to mitigate the problem of lost files.  A study by itself does not provide much value unless you have insight into the underlying methodology.



David Gaynon

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