How much should it cost? An introduction to management use of costing information

With the introduction of the internal marketthe health service is changing rapidly and health libraries must change with it. Many libraries arerequested to cost their services. The demand comes from external customers and from their ownorganizations. This paper discusses the various reasons for costing services and howcosting information can influence our management decision making. The paper challengeslibrarians to move costing processes away from a mechanistic approach, towards a means ofdemonstrating the worth of a library resources unit in cost and qualitative terms. Using costinginformation for cost control purposes, comparison of cost with other providers, setting prices ordetermining future service delivery levels is discussed, as well as considering the question ofexternal provision of library services. Use of information on fixed and variable costs andassessing break-even levels of service provision is illustrated as a helpful guide to library survival.     

浅析高师体育生能力的培养

高师体育生能力的高低，直接关系到高师体育院系的教育质量和培养规格。从知识与能力的关系、专业思想的树立等方而阐述了高师体育生能力培养的方法和途径。