대학도서관 자료처리 원가계산에 관한 연구

The purpose of the study is to build a general cost a counting model for university libraries, to clarify the possible areas of its a n.0, pplication by employing job cost accounting and process cost accounting methods. System analysis is performed as to the fields of acquisition, processing (cataloging & classification), and book shelving system. The existing operation processes and time required for each operation of these three systems are analyzed, from which detailed system flowcharts were drawn and job descriptions and the content of job were identified. The results of the study can be summarized as follows: (1) The processing time of one book in each systems: Oriental books. a. Acquisition system. the time required the time required in case of job cost case of job cost accounting after purchasing, 8 min. 21 sec. the time required in case of process cost accounting 15 min. 7 sec. b. Processing system. the time required for non-duplicate, 34 min. 40 sec. the time required for duplicate, 8 min. 49 sec. the time required for purchasing of more than the time required two copies at a time. 4 min. 44 sec. c. Book shelving system. the time required. 1 min. 43 sec. Western books. a. Acquisition system the required in case of job cost accounting, 9 min. 1 sec. the time required in case of process cost accounting. 15 min. 7 sec. b. Processing system. the time required for non-duplicate, 32 min. 58 sec. the time required for duplicate, 9 min. 26 sec. the time required for purchasing of more than two copies at a time. 5 min. 33 sec. c. Book shelving system. the time required. 1 min. 43 sec. (2) Total sum of processing time and processing cost per book. Oriental books (including material cost) the time required. cost. a. non-duplicate, 51 min. 30 sec. 2, 791 won b. duplicate, 25 min. 39 sec. 1, 580 won c. purchasing of more than two copies as a time, 21 min. 34 sec. 1, 368 won Western books(including material cost) a. non-duplicate, 49 min. 48 sec. 3, 189 won b. duplicate, 26 min. 16 sec. 1, 846 won c. purchasing of more than two copies at a time. 22 min. 23 sec. 1, 388 won