数字保存多维成本模型构建研究

Study on the Construction of the Muti-Dimensional Digital Preservation Cost Model

按照分步法、品种法、作业成本法、全成本核算法、集成应用法对现有的数字保存成本模型进行梳理与归纳,并从核算逻辑、优势适用场景与实施便利度方面进行比较与分析,发现当前的数字保存成本模型在机构通用度和成本综合分析功能方面尚存不足。基于此,本文构建包含业务流程维、资源类型维、作业维的多维数字保存成本模型,支持营利性与非营利性、专业性与非专业性、大型与中小型等各类机构选取适合的一个或多个维度进行成本计量与分析,并进一步运用模拟案例阐释成本模型各维度的使用方法。

According to the Species Act,Process Costing,Activity-Based Costing,Full Cost Accounting,and integrated application,digital preservation cost models are sorted and summarized.Then,the models are compared and analyzed from the aspects of accounting logic,application situations,and implementation convenience.It is found that the existing digital preservation cost models are still lacking generality and hardly supporting comprehensive analysis.Based on this,a multi-dimensional digital preservation cost model is constructed,which includes business process dimension,resource type dimension,and activity dimension,and supports profitability and non-profitability,professional and non-professional,large and small and medium-sized institutions to implement cost measurement and analysis.Further,the application of the multi-dimensional digital preservation cost model is illustrated with simulated cases.