成本核算在高校图书馆管理中的运用

Cost accounting in the management of academic library

高校图书馆的管理应引进、运用企业生产当中的成本核算,管理者要以较少的成本投入换取办馆效益的最大化。本文从文献资源的建设、使用方面,工作人员方面及读者利用图书馆方面提出了如何加强成本核算, 提高图书馆办馆效益。

The management of academic library should bring into and apply the cost accounting used in the enterprises production . The manager of the library should pay less cost and get more benefit. This text offers an opinion how to strengthen the cost accounting and advance the efficiency of library management with the facets, such as the construction and using of documents resources, the staff member and readers'using the library.