圖書館作業成本之分析

Abstract

本文採用文獻分析法，探討作業基礎處成本制度的沿革發展以及方法架構，再對整體圖書館系統的作業成本略作分析，並說明圖書館在實施作業基礎成本制時，應有的設計、可能遭遇的問題以及關鍵成功因素等，並嘗試以該方法，對採編作業的部分流程進行成本分析。根據實證結果，期能提供圖書館人員思考改革其作業流程之另一向度，同時引起從業同仁對圖書館作業成本的重視。

This article first discusses the development and the methodology of activity-based costing system. As applying this methodology to library system, what are the problems and the critical factors will be described. After applying this new approach to analyze the cost of some activities in library acquisition and cataloging department. I hope this paper could provide another view to revolute librarian`s work flowchart and also emphasizes the importance of cost analysis in the library.