An activity-based costing model for long-term preservation and dissemination of digital research data: the case of DANS
An activity-based costing model for long-term preservation and dissemination of digital research data: the case of DANS
复制标题
用于长期保存和传播数字研究数据的基于活动的成本计算模型：DANS 案例
DOI：
--
复制
发表时间：
2012
影响因子：
1.5
通讯作者：
L. Sesink
中科院分区：
文献类型：
--
作者：
A. Palaiologk;A. Economides;H. Tjalsma;L. Sesink
财务可持续性是可信、可靠的数字存储库的重要属性。本文作者采用案例研究的方法开发了作业成本法(ABC)模型。它用于估计保存数字研究数据的成本，并确定改进和维持相关活动的备选方案。该模型是在数据存档和网络服务研究所(DANS)的环境下设计的，该研究所是一个著名的可信存储库。DANS-ABC模型已经在40多个不同的国家和国际项目框架内51名员工进行的活动的经验成本数据上进行了测试。通过活动和成本动因将资源成本分配给成本对象。引入了“每数据集欧元”的成本计量单位来分析模型的输出。向资助者、经理和其他决策利益攸关方提供与组织战略目标相关的可理解的信息。后者是通过将DANS-ABC模型与另一个广泛使用的管理工具--平衡计分卡联系起来实现的。DANS-ABC模式支持对数据档案提供的服务进行成本计算，而DANS-ABC与平衡计分卡的结合确定了数字保存过程中可能提高效率的领域。
Financial sustainability is an important attribute of a trusted, reliable digital repository. The authors of this paper use the case study approach to develop an activity-based costing (ABC) model. This is used for estimating the costs of preserving digital research data and identifying options for improving and sustaining relevant activities. The model is designed in the environment of the Data Archiving and Networked Services (DANS) institute, a well-known trusted repository. The DANS–ABC model has been tested on empirical cost data from activities performed by 51 employees in frames of over 40 different national and international projects. Costs of resources are being assigned to cost objects through activities and cost drivers. The ‘euros per dataset’ unit of costs measurement is introduced to analyse the outputs of the model. Funders, managers and other decision-making stakeholders are being provided with understandable information connected to the strategic goals of the organisation. The latter is being achieved by linking the DANS–ABC model to another widely used managerial tool—the Balanced Scorecard (BSC). The DANS–ABC model supports costing of services provided by a data archive, while the combination of the DANS–ABC with a BSC identifies areas in the digital preservation process where efficiency improvements are possible.