基于作业成本法的数字资源长期保存成本研究

发布时间：2018-03-28 23:22

  本文选题：数字资源长期保存　切入点：基本模型　出处：《档案与建设》2017年06期

【摘要】：文章运用作业成本法对数字资源长期保存成本核算进行了分析与研究。首先,通过介绍数字资源长期保存成本与作业成本法的相关概念,说明作业成本法在数字资源长期保存成本研究中具有运用的可行性。随后,通过搭建数字资源长期保存系统基本模型,规定长期保存成本核算具体计算步骤,对计算结果进行分析。最后,根据作业成本法在数字资源长期保存成本核算中面临的挑战提出相应的解决对策,并对未来完善数字资源长期保存成本研究提出建议与展望。
[Abstract]:This paper analyzes and studies the cost accounting of long term preservation of digital resources by means of activity-based costing. First of all, it introduces the concepts of cost of long term preservation of digital resources and activity-based costing. This paper explains the feasibility of activity-based costing in the study of the long-term preservation cost of digital resources. Then, by setting up the basic model of the long-term preservation system of digital resources, the detailed calculation steps of long-term preservation cost accounting are specified. Finally, according to the challenge of activity-based costing in the long-term cost accounting of digital resources, the corresponding solutions are put forward, and suggestions and prospects are put forward to improve the long-term preservation cost of digital resources in the future.
【作者单位】： 南京政治学院上海校区军事信息管理系;
【分类号】：G250.73
，

本文编号：1678535