Document (#17649)

Author

Broady, J.E.

Title

Costing of bibliographic services

Source

Journal of librarianship and information science. 29(1997) no.2, S.89-94

Year

1997

Abstract

Although traditionally, costing is an activity which information professionals have not needed to undertake, increasing emphasis on demonstrating value for money in service provision has led to a growing awareness of the need to cost service activity. Discusses the basics of costing library activities, noting types of costs (direct costs and indirect costs; fixed costs and variable costs). Describes 2 basic approaches to costing: marginal costing; and total absorption or absorption costing and illustrates the principles involved using library based examples. Argues that, although librarians focus on the needs of their users, they must have a knowledge of and an ability to undertake costing if they are to provide services that are effectively designed and delivered. Concludes that, without such knowledge and ability, library managers must eventually lose their central role in the planning and control of these services

Theme

Informationsdienstleistungen

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