Costing and Pricing in the Digital Age

Library provision of electronic information systems poses problems as it must accommodate commitment to good public services with cost-driven financial planning. Incorporating step-by-step instructions, problem-solving techniques and case study material, this primer addresses these concerns.

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The take-up of electronic information services has been retarded as much by the novel aspects of the pricing and accounting of resources they represent as by fear of technology or tight budgets. Library provision poses special problems as it must accommodate a mixed economy: commitment to good public services and cost-driven financial planning. Who should be responsible for network services spread across different cost centres? What are the costs that are masked by site licensing and top-slicing? Can economic and fiscal models guide those who plan for networked services? Incorporating step-by-step instructions, problem-solving techniques and broad case study material, this primer aims to help the reader address these concerns. Contents include cost accounting for electronic provision, cost centres - identifying and allocating costs in distributed systems, managerial control - decision-making in the electronic environment, making the transition from print to electronic and internal financial control in distributed systems.