Cooper L
Larian Consultancy, Bedfordshire, UK.
Health Libr Rev. 1997 Dec;14(4):209-17.
With the introduction of the internal market the health service is changing rapidly and health libraries must change with it. Many libraries are requested to cost their services. The demand comes from external customers and from their own organizations. This paper discusses the various reasons for costing services and how costing information can influence our management decision making. The paper challenges librarians to move costing processes away from a mechanistic approach, towards a means of demonstrating the worth of a library resources unit in cost and qualitative terms. Using costing information for cost control purposes, comparison of cost with other providers, setting prices or determining future service delivery levels is discussed, as well as considering the question of external provision of library services. Use of information on fixed and variable costs and assessing break-even levels of service provision is illustrated as a helpful guide to library survival.
随着内部市场的引入，医疗服务正在迅速变化，健康图书馆也必须随之改变。许多图书馆被要求对其服务进行成本核算。这种需求来自外部客户及其自身组织。本文讨论了服务成本核算的各种原因，以及成本核算信息如何影响我们的管理决策。本文向图书馆员提出挑战，要求他们将成本核算流程从机械方法转变为一种从成本和质量方面证明图书馆资源单位价值的手段。文中讨论了如何将成本核算信息用于成本控制目的、与其他供应商进行成本比较、定价或确定未来服务提供水平，以及考虑图书馆服务外部提供的问题。文中还举例说明了如何利用固定成本和可变成本信息以及评估服务提供的盈亏平衡点，作为图书馆生存的有益指南。
