Stouthuysen, KristofSwiggers, MichaelReheul, Anne-MieRoodhooft, Filip2017-12-022017-12-0220101464-905510.1016/j.lcats.2010.05.003http://hdl.handle.net/20.500.12127/3613Library 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.enAccounting & FinanceLibrary Collections, Acquisitions, and Technical Services141045515061197511411634125