近年来,为丰富人民的精神生活,营造爱读书、读好书的文化氛围,全国各地加大了图书馆的建设。虽然公立图书馆不以营利为目的,但仍有必要对服务成本进行核算,以尽可能低的成本提供尽可能多的服务。这里笔者借用工业上作业成本法的思路,以某高校图书馆为例谈谈自己的设想。 In recent years, in order to enrich the spiritual life of the people, create a culture of loving reading books and reading good books, the construction of libraries has been strengthened throughout the country. Although public libraries are not for profit, there is still a need to account for service costs and to provide as much service as possible at the lowest possible cost. Here I borrow the idea of ​​industrial ABC, with a college library as an example to talk about my own ideas.