| ABC理论与图书馆成本管理 |
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| 引用本文： | 黄琦.ABC理论与图书馆成本管理[J].晋图学刊,2014(3):9-12. |
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| 作者姓名： | 黄琦 |
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| 作者单位： | 南阳医学高等专科学校图书馆,河南南阳473061 |
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| 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。
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| 关 键 词： | 作业成本法 成本核算 图书馆 |
ABC Cost Theory and Library Management |
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| HUANG Qi.ABC Cost Theory and Library Management[J].Shanxi Library Journal,2014(3):9-12. |
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| Authors: | HUANG Qi |
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| Institution: | HUANG Qi (Library of Nanyang Medical College ,Nanyang 473061, China) |
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| Abstract: | 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. |
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| Keywords: | Activity Based Costing cost accounting library |
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