欧美数字保存成本模型研究综述

A Review of the Research on the Digital Preservation Cost Models in Europe and America

文章梳理了欧美数字保存成本模型的研究进展及功能定位,对欧美数字保存成本模型的四种主要开发方法,即品种法、分步法、作业成本法和全成本核算法进行了系统分析,总结了欧美在该领域研究中所关注的主要问题及结论,并从开发思路与开发方法、计算工具、适用性等方面对模型进行了综合评价。指出我国可以数字保存成本预算与归集分析作为主要应用领域,采用作业成本法或借鉴作业思想研发实用的数字保存成本分析模型与计算工具。

The paper summarizes the research progress and functional orientation of the digital preservation cost models in Europe and America,and makes a systematic analysis of the developing methods of the models,namely,species act,process costing,activity based costing and full cost accounting,reviews the focused issues and their conclusions in the research field,and carries out a comprehensive assessment from the aspects of developing methods,computing tools and applicability.The authors finally point out that the main application fields in our country should focus on the digital preservation cost budgeting and cost accumulating,and should adopt the activity based costing or apply the activity-based costing theory to develop the practical digital preservation cost models and computing tools.