基于作业成本法的数字资源长期保存成本研究

Research on ABC-based Long-term Preservation Costs of Digital Resources

文章运用作业成本法对数字资源长期保存成本核算进行了分析与研究。首先,通过介绍数字资源长期保存成本与作业成本法的相关概念,说明作业成本法在数字资源长期保存成本研究中具有运用的可行性。随后,通过搭建数字资源长期保存系统基本模型,规定长期保存成本核算具体计算步骤,对计算结果进行分析。最后,根据作业成本法在数字资源长期保存成本核算中面临的挑战提出相应的解决对策,并对未来完善数字资源长期保存成本研究提出建议与展望。

The thesis analyzes and researchesthe long-term preservation costs accounting of digital resources based on ABC. First, papershows that ABC is feasible in the long-term preservation of digital resources by introducing the related concepts of long-term preservation of digital resources and ABC. Second, we set up the basic model for the long-term preservation of digital resources, and provide specific calculation steps for long-term preservation cost accounting of digital resources.The results are also analyzed. Finally, according to the challenges in the long-term preservation of digital resources, we propose the corresponding solutions. And the suggestions and outlooks to organize the research on long-term preservation costs accounting of digital resources in the future are put forward.