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                  <text>CDD: 025.11
CDU: 025.11

PARA CONTROLE E

O DO SISTEMA DE
O
O DO DESEMPENHO DA BIBLIOTECA

Dubeux Pinto Pimentel
Prof. Adjunta do Departamento de
Biblioteconomia da Universidade Federal de Pernambuco.

o baseiam-se no
o de que os custos debiOs sistemas de
tados aos produtos individuais o os custos que devem ser incorridos. Em
o de material,
tais sistemas cada unidade de produto tem um
um
o de
a direta e um
o de despesas
s entre o
o e o custo real constituem as
gerais. As
. Algumas das vantagens mais importantes de um sistema de cuso aplicado s bibliotecas
: a)constituir um mecanismo de controle do trabalho realizado; b) informar quanto tempo ser
o para
o
a de uma
; c) preparar
; d) avaliar o
s
s
o descritas servindo para
desempenho geral. As
mostrar como o feitos os
s de custos e como estes podem forneo do desempenho da biblioteca, facicer uma medida de controle e
litando
s e estreitando os limites, dentro dos quais devem
ser aplicados cada julgamento.

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Documentação&#13;
Ciência da Informação&#13;
Bibliotecas Universitárias</text>
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