Forrest M, Cawasjee A M
Cairns Library, University of Oxford, John Radcliffe Hospital, Headington, UK.
Health Libr Rev. 1997 Dec;14(4):219-32.
In the present climate libraries have to adopt a business approach to funding submissions; detailed management information must be produced in support of expenditure and to ensure that the services are cost-effective. In addition to the grant from its parent body (the Faculty of Clinical Medicine, University of Oxford), the Cairns Library obtains funding from five other bodies, including National Health Service Hospital Trusts. The Cairns Library has introduced an ongoing costing exercise covering the different services. The costs are divided into three categories: salary costs, other direct costs and indirect costs. Staff time has been identified from detailed time-sheets kept by each member of staff; the time recorded is assigned to the individual services. The direct costs and the indirect costs have been identified and allocated/apportioned similarly. The services are divided into five packages: core, current awareness, document delivery, enquiries and user education. The costs for each package have been apportioned to the funding bodies on the basis of the number of registered users from each body.
在当前的形势下，图书馆必须采用商业手段来为馆藏建设筹集资金；必须提供详细的管理信息以支持支出，并确保服务具有成本效益。除了来自其母体机构（牛津大学临床医学系）的拨款外，凯恩斯图书馆还从包括国民健康服务医院信托基金在内的其他五个机构获得资金。凯恩斯图书馆已经开展了一项针对不同服务的持续成本核算工作。成本分为三类：薪资成本、其他直接成本和间接成本。通过每位员工保存的详细工时表确定了员工的工作时间；记录的时间被分配到各个服务项目中。直接成本和间接成本也以类似方式确定并分配/分摊。这些服务被分为五个组合：核心服务、最新信息通报、文献传递、咨询和用户教育。每个组合的成本已根据每个资助机构的注册用户数量分摊到各资助机构。
