Processor magazine writes an interesting article on some of the pitfalls of implementing a chargeback system.  Without knowing more, it seems to me that the issues in this article arose from a flat rate cost allocation policy and weak leadership (duplicate IT orgs or IT finance teams within the same company.) 

I would be interested in hearing people's stories of chargeback policies that failed AND of chargeback programs that were a success, and why.  What are the key success factors or reasons for failure?