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|
|Contact details of provider:|| Web page: http://research.hubrussel.be|
More information through EDIRC
References listed on IDEAS
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.
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)
If references are entirely missing, you can add them using this form.