Abstract
This article views assessment of “Costs of Electronic Reference Resources” both in a general descriptive framework and within the context of a specific model for costing of library operations and services called LCM—The Library Costing Model. It provides examples of uses of costing data and considers alternative units of work for measuring costs. The framework is then presented as a matrix that relates categories of cost (i.e., acquisitions, staff, direct expenses, and indirect costs) to types of electronic reference resources (i.e., acquired electronic materials such as CD-ROMs, databases and access to them, electronic document delivery, staff services for use of electronic resources, systems and equipment for communication and processing, and supplies). Of special significance is the distinction between the first three categories of costs which may be directly assignable and the fourth category which by their nature must be proportionally allocated. The article describes LCM as a means for analyzing costs in such a framework, with emphasis on the means by which it currently handles costs of electronic reference resources. As background, the article discusses the general effects of automation upon costs of library operations and services and suggests that it is not a means for saving of costs but in fact results in increases in costs; the values in automation come from improved services, as represented by the electronic reference resources themselves. The article then discusses possible changes in LCM so as better to handle electronic resources within it. © 1996 John Wiley & Sons, Inc.
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