摘要
认为作业成本法是兴起于企业界的一种新的成本计算和成本管理方法。介绍作业成本法的来源、相关概念和原理,分析作业成本法在图书馆的适用性。图书馆实施作业成本法有四个步骤:识别主要作业及成本动因、归集员工时间到相关作业、归集员工工资和其它费用到作业成本库、确定成本分配率。
Activity-based Costing（ABC） is a new costing method that is rapidly gaining favor in service organizations. This paper introduces the origin, relevant concepts and rationale of ABC. ABC is ideally suited for use in libraries. The implementing of ABC in libraries involved four steps ： identification of acti, ities and relevent cost drivers, allocate staff time to activities, allocate staff salaries and other costs to activity cost pools and determine cost per cost driver.
出处
《图书情报工作》
CSSCI
北大核心
2010年第3期72-75,124,共5页
Library and Information Service
关键词
作业成本法
图书馆
成本管理
activity-based costing libraries cost management
