Time-driven activity-based costing for a library acquisition process: a case study in a Belgian university
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Publication type
Journal article with impact factorPublication Year
2010Journal
Library Collections, Acquisitions, and Technical ServicesPublication Volume
34Publication Issue
2-3Publication Begin page
83Publication End page
91
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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.Keyword
Accounting & FinanceKnowledge Domain/Industry
Accounting & Financeae974a485f413a2113503eed53cd6c53
10.1016/j.lcats.2010.05.003