公共图书馆成本核算与管理策略

The Cost Accounting and Management Tactics of Public Library

介绍了公共图书馆成本核算的概念及其范围,针对公共图书馆成本核算中存在的问题,提出了加强公共图书馆成本核算的策略。

This paper introduces the concept and scope of cost accounting of public library, and in the light of the problems existing in the cost accounting of public library, advances some tactics for strengthening the cost accounting of public library.