Time-driven activity-based costing for a library acquisition process: A case study in a Belgian University     

Kristof Stouthuysen  Michael Swiggers  Anne-Mie Reheul  Filip Roodhooft 《Library Collections, Acquisitions, and Technical Services》2010,34(2-3):83-91

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.  相似文献