Time-driven activity-based costing for a library acquisition process: a case study in a Belgian university
Stouthuysen, Kristof Swiggers, Michael Reheul, Anne-Mie Roodhooft, Filip
Stouthuysen, Kristof
Swiggers, Michael
Reheul, Anne-Mie
Roodhooft, Filip
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Publication Type
Journal article with impact factor
Editor
Supervisor
Publication Year
2010
Journal
Library Collections, Acquisitions, and Technical Services
Book
Publication Volume
34
Publication Issue
2-3
Publication Begin page
83
Publication End page
91
Publication NUmber of pages
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Abstract
Library managers are continuously urged to provide better library services at a lower cost. To cope with these cost pressures, library management needs to improve its understanding of the relevant cost drivers. Through a case study, we show how to perform time-driven activity-based costing for a library acquisition process in a Belgian university and provide evidence of the benefits of such an analysis.
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Keywords
Accounting & Finance