Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
1098949 | Library Collections, Acquisitions, and Technical Services | 2010 | 9 Pages |
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.
Related Topics
Social Sciences and Humanities
Social Sciences
Library and Information Sciences
Authors
Kristof Stouthuysen, Michael Swiggers, Anne-Mie Reheul, Filip Roodhooft,