论图书采购中成本的控制

Cost Controlling in the Book Purchasing

针对目前高校图书馆纸质文献采购不断加大的趋势,提出图书采购过程要进行成本控制,即对图书采购数量的控制和图书单位成本的控制,并对企业内部控制理论引入图书采购进行了探索。

Facing the recent trend that the purchasing cost in the library of universities is increasing faster and faster,this paper explore a new way about cost controlling and unit-cost controlling in the process of book purchasing.It brings inside-enterprises-controlling theory into the book purchasing and do a rewarding research.