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

Kristof Stouthuysen (), Michael Swiggers, Anne-Mie Reheul () and Filip Roodhooft
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Kristof Stouthuysen: Hogeschool-Universiteit Brussel (HUB), Belgium
Michael Swiggers: Hogeschool-Universiteit Brussel (HUB), Belgium
Anne-Mie Reheul: Hogeschool-Universiteit Brussel (HUB), Belgium

No 2009/25, Working Papers from Hogeschool-Universiteit Brussel, Faculteit Economie en Management

Abstract: 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.

Keywords: Time-driven activity-based costing; Cost control; Acquisition process; Academic library (search for similar items in EconPapers)
Pages: 29 page
Date: 2009-09
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