BUSINESS INFORM №5-2017

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Section: Economics of Trade and Services
UDC 657.47.07
Sysіuk S. V., Benko I. D.
Calculating the Fee-Based Services of Library Institutions: Theoretical Foundations and Practical Challenges (p. 130 - 136)
The article is aimed at highlighting features of the provision of the fee-based services by library institutions, identifying problems related to the legal and regulatory framework for their calculation, and the methods to implement this. The objective of the study is to develop recommendations to improve the calculation of the fee-based library services. The theoretical foundations have been systematized, the need to develop a Provision for the procedure of the fee-based services by library institutions has been substantiated. Such a Provision would protect library institution from errors in fixing the fee for a paid service and would be an informational source of its explicability. The appropriateness of applying the market pricing law based on demand and supply has been substantiated. The development and improvement of accounting and calculation, taking into consideration both industry-specific and market-based conditions, would optimize the costs and revenues generated by the provision of the fee-based services. In addition, the complex combination of calculation leverages with development of the system of internal accounting together with use of its methodology – provides another equally efficient way of improving the efficiency of library institutions’ activity.
Keywords: library, calculation of the fee-based services, accounting, prime cost.
Fig.: 4. Formulae: 2. Bibl.: 14.

Sysіuk Svitlana V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Taxation, West Ukrainian National University (11 Lvivska Str., Ternopil, 46009, Ukraine)
Email: [email protected]
Benko Iryna D. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Taxation, West Ukrainian National University (11 Lvivska Str., Ternopil, 46009, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Sysіuk, Svitlana V., and Benko, Iryna D. (2017) “Calculating the Fee-Based Services of Library Institutions: Theoretical Foundations and Practical Challenges.” Business Inform 5:130–136.

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