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;
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Andrew Goddard & Kean Ooi, 1998. "Activity-Based Costing and Central Overhead Cost Allocation in Universities: A Case Study," Public Money & Management, Taylor & Francis Journals, vol. 18(3), pages 31-38, July.
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