kaestnerr posted on December 07, 2011 17:24
http://blogs.computerworlduk.com/open-enterprise/2011/12/open-source-total-cost-of-ownership-20/index.htm
This article references a study done by LSE Research for the UK government Cabinet Office on the implementation and use of open source software operating systems and applications versus their proprietary counterparts:
Total Cost of Ownership of Open Source Software: a Report for the UK Cabinet Office Supported by OpenForum Europe. Data was collected via survey from OSS users.