IDEAS home Printed from
   My bibliography  Save this paper

Time-Driven Activity-Based Costing for a Library Acquisition Process: a Case Study in a Belgian University


  • Stouthuysen, Kristof

    () (Hogeschool-Universiteit Brussel (HUB), Belgium)

  • Swiggers, Michael

    (Hogeschool-Universiteit Brussel (HUB), Belgium)

  • Reheul, Anne-Mie

    () (Hogeschool-Universiteit Brussel (HUB), Belgium)

  • Roodhooft, Filip

    () (Katholieke Universiteit Leuven & Vlerick Leuven Gent Management School, 3000 Leuven - Belgium)


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.

Suggested Citation

  • Stouthuysen, Kristof & Swiggers, Michael & Reheul, Anne-Mie & Roodhooft, Filip, 2009. "Time-Driven Activity-Based Costing for a Library Acquisition Process: a Case Study in a Belgian University," Working Papers 2009/25, Hogeschool-Universiteit Brussel, Faculteit Economie en Management.
  • Handle: RePEc:hub:wpecon:200925

    Download full text from publisher

    File URL:
    Download Restriction: no

    References listed on IDEAS

    1. 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.
    Full references (including those not matched with items on IDEAS)


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hub:wpecon:200925. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Sabine Janssens). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.