透過更密切之館際合作文獻供應是因應當前國內各館書刊經費及期刊平均10%年漲幅之要徑。但貸出服務相當集中於少數圖書館，成為其重要負擔。本文旨在利用固定成本、變本成本及損益兩平之觀念來計算合理之定價模式。公平合理之計價才能鼓勵服務，方能達到真正資源共享。

　　　　　To improve the financial difficulties among libraries in Taiwan caused by the average 10% inflation on books and periodicals each year, one feasible way is providing a closer is documentary delivery service. Currently, the Lending service is concentrated largely on few major libraries, rendering them a heavy burden. This study aims to utilize fixed cost, variable cost as will as loss and profit average (break-even point), to set up a reasonable price model, By establishing a fair charge model, the libraries can promote the inter-library service and reach virtual resources sharing.