發(fā)布時間：2018-03-28 23:22

  本文選題：數(shù)字資源長期保存　切入點：基本模型　出處：《檔案與建設(shè)》2017年06期

【摘要】：文章運用作業(yè)成本法對數(shù)字資源長期保存成本核算進行了分析與研究。首先,通過介紹數(shù)字資源長期保存成本與作業(yè)成本法的相關(guān)概念,說明作業(yè)成本法在數(shù)字資源長期保存成本研究中具有運用的可行性。隨后,通過搭建數(shù)字資源長期保存系統(tǒng)基本模型,規(guī)定長期保存成本核算具體計算步驟,對計算結(jié)果進行分析。最后,根據(jù)作業(yè)成本法在數(shù)字資源長期保存成本核算中面臨的挑戰(zhàn)提出相應的解決對策,并對未來完善數(shù)字資源長期保存成本研究提出建議與展望。
[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.
【作者單位】： 南京政治學院上海校區(qū)軍事信息管理系;
【分類號】：G250.73
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本文編號：1678535