Pernot, EliRoodhooft, FilipVan den Abbeele, Alexandra2017-12-022017-12-0220070099-133310.1016/j.acalib.2007.06.001http://hdl.handle.net/20.500.12127/3704Although the true costs of inter-library loans (ILL) are unknown, universities increasingly rely on them to provide better library services at lower costs. Through a case study, we show how to perform a time-driven activity-based costing analysis of ILL and provide evidence of the benefits of such an analysis.enAd EffectivenessEmotional AdvertisingInvolvementHedonic–utilitarianJournal of Academic Librarianship9081651506757494229