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

Listed author(s):
  • 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)

Registered author(s):

    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.

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    Paper provided by Hogeschool-Universiteit Brussel, Faculteit Economie en Management in its series Working Papers with number 2009/25.

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    Length: 29 page
    Date of creation: Sep 2009
    Handle: RePEc:hub:wpecon:200925
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    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.
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