摘要
作业成本法符合图书馆成本管理的特点,在图书馆具有可适用性,国外图书馆在这方面已经作了大量的研究与实践。分析了作业成本法在图书馆的应用程序,从开展应用试验、评估和调整业务流程、构建信息管理系统、加强成本核算人才的培养等方面提出了建议。
Activity Based Costing conforms to characteristics of library cost management. It is applicable in the library. The article analyses the application procedure of Activity Based Costing in the library,gives advices from several aspects such as carrying out applying test and appraisal,adjusting working process,constructing information management system,strengthening training of cost accounting personnel.
出处
《晋图学刊》
2014年第3期9-12,共4页
Shanxi Library Journal
关键词
作业成本法
成本核算
图书馆
Activity Based Costing
cost accounting
library
