Time-Driven Activity-Based Costing for a Library Acquisition Process: a Case Study in a Belgian University
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.
|Date of creation:||Sep 2009|
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|Contact details of provider:|| Web page: http://research.hubrussel.be|
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- 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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