Calculating the Cost of a Large-Scale Web Site
http://semanticstudios.com/publications/web_architect/cost.html

Morville, Peter
Semantic Studios
1997

Abstract:

A well-designed information architecture with intuitive organization, labeling, navigation, and indexing systems can significantly reduce the amount of time that users spend blundering through the hierarchies of Web sites and intranets. How much is this time-savings worth? The case is clearest for intranets where the users are your employees.