Converting to XML: Is it Always the Answer?
http://www.dclab.com/converting_documents_to_xml.asp

Gross, Mark
Data Conversion Laboratory
2009

Abstract:

Although managing costs is important anytime, it is especially important in today's economic reality where budgets are shrinking drastically. Getting your money's worth as well as what you need to support your data should be a core factor of any data project. The two biggest cost factors are the type of conversion work you need done and how much of it you'll need. This article focuses on how your goals for your project relate to the output format you choose, and how that format impacts costs. While some outputs, like XML, provide higher capabilities, they also cost more to create.