文章基本信息

标题：Establishing cost centers within libraries of medical centers.
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作者：C K Schultz
期刊名称：Bulletin of the Medical Library Association
印刷版ISSN：0025-7338
出版年度：1983
卷号：71
期号：1
页码：1-5
出版社：Medical Library Association
摘要：Medical centers that educate students, treat patients, and perform medical research usually adopt accounting methods for separating those functions financiallydesignating each function as a cost center. Faculty members who participate in more than one of the separately charged activities have their salaries apportioned accordingly. Cost-shared services, such as a computer facility or a power plant, may also be apportioned among the cost centers. Given this approach to accounting, the shared services of the medical center's library should be included in such an apportionment. Whether such is the case, why the matter is of concern, and how such accounting can be performed were recently studied.