Costing and pricing in the digital age : a practical guide for information services

목차 (Table of Contents)

• CONTENTS
• INTRODUCTION = Ⅶ
• The scope of the text = ⅶ
• Content = ⅷ
• The audience = ⅸ
• Structure = ⅹ
• Tell us about your experiences = ⅹ
• 1 COST ACCOUNTING AND THE LIBRARY PLANNING PROCESS : AN INTRODUCTION = 1
• Shifting sands = 1
• Fiscal FAQs = 2
• Who needs to know what? = 2
• Basic financial analysis for library managers = 4
• Basic concepts = 4
• Accounting terms = 8
• Planning and control = 10
• The philosophy of planning and estimating for electronic resources = 11
• Common fallacies about planning = 12
• References = 18
• 2 FINDING COSTS = 20
• Identifying and understanding costs = 21
• Costing terminology = 21
• How costs behave in a work environment = 23
• Why the concern with categorizing fixed and variable costs? = 24
• Direct and indirect costs = 26
• Sunk costs = 28
• Deciding how costs behave = 28
• How to look for costs using life-cycle costing = 32
• Combining cost information = 38
• Analyzing costs for the life of the system = 41
• Summary of basic costing procedures = 41
• References = 47
• 3 ALLOCATING COSTS = 48
• Costs in context = 49
• Why allocate costs? = 49
• Allocating costs revisited = 51
• Cost centers and cost objectives = 51
• Pooling costs = 53
• Cost allocation = 56
• Activity-based costing = 60
• The process of allocation = 65
• Standard costs and managerial control = 73
• Variance analysis and management by exception = 77
• Management by exception using standard costs = 80
• References = 81
• 4 THREADING YOUR WAY THROUGH CAPITAL INVESTMENT DECISIONS = 82
• Relevant costs = 83
• Decision-making techniques = 89
• Life-cycle costing revisited = 105
• Net present value revisited = 109
• Bibliographic note = 115
• References = 115
• 5 HOW MUCH DO WE CHARGE? = 116
• Pricing and decision-making = 117
• Price setting techniques = 119
• What does a library want to accomplish by setting prices? = 122
• Pricing as a means of allocating services = 123
• Cost-volume profit relationships = 125
• Managing the transition to charging for services = 135
• References = 138
• 6 CONCLUSION = 139
• Assets in information services = 139
• Review = 139
• Extensions of cost accounting = 140
• Internal control = 140
• The cost of control = 142
• Recommended practice = 143
• References = 144
• GLOSSARY OF TERMS USED IN THE TEXT = 146
• INDEX = 159