会计成本视角下的公共图书馆数字保存成本模型

Research on the Cost Model of Public Library Digital Preservation Based on Cost Accounting

文章在系统梳理现有公共图书馆数字保存成本模型研究成果的基础上,探讨公共图书馆数字保存成本核算的相关定义、公共图书馆数字保存产品生产过程,以及基于作业流程的公共图书馆数字保存成本要素分配,阐述基于数字保存可持续性的需求及成本会计信息系统方法,构建混合式公共图书馆数字保存成本模型。

This paper explores the related definitions of production process and cost assignments related to digital preservation cost of public library based on current researches on the cost model of public library digital preservation. Then, it analyzes the downsides of cost accounting models for public library digital preservation, and constructs a mixed cost model for public library digital preservation based on the continuous demand for digital preservation and accounting information systematic methodology.