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.

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Year of publication:	2009-09
Authors:	Stouthuysen, Kristof ; Swiggers, Michael ; Reheul, Anne-Mie ; Roodhooft, Filip
Institutions:	Faculteit Economie en Bedrijfswetenschappen, Hogeschool-Universiteit Brussel (HUBrussel)
Subject:	Time-driven activity-based costing \| Cost control \| Acquisition process \| Academic library

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Extent:	application/pdf
Series:	Working Papers.
Type of publication:	Book / Working Paper
Notes:	Number 2009/25 29 pages longpage
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010618376