Time-Driven Activity-Based Costing for a Library Acquisition Process: a Case Study in a Belgian University
AbstractLibrary 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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Bibliographic InfoPaper provided by Hogeschool-Universiteit Brussel, Faculteit Economie en Management in its series Working Papers with number 2009/25.
Length: 29 page
Date of creation: Sep 2009
Date of revision:
Time-driven activity-based costing; Cost control; Acquisition process; Academic library;
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