Exploring the Cost Effectiveness of Services in Academic Libraries: A Case Study with the Use of Time-Driven Activity-Based Costing
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ERIC Institute of Education Sciences
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| Format: | Recurso educativo Open Access |
| Sprache: | en |
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2024
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| _version_ | 1867180569013518337 |
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| author | Barbara Kissa Zoe Georganta Elias Gounopoulos Fotis Kitsios |
| author_facet | Barbara Kissa Zoe Georganta Elias Gounopoulos Fotis Kitsios Barbara Kissa Zoe Georganta Elias Gounopoulos Fotis Kitsios |
| collection | Education Resources Information Center |
| contents | Exploring the Cost Effectiveness of Services in Academic Libraries: A Case Study with the Use of Time-Driven Activity-Based Costing Barbara Kissa Zoe Georganta Elias Gounopoulos Fotis Kitsios Foreign Countries Academic Libraries Cost Effectiveness Library Services Financial Support Costs Economic Impact Library Administration Expenditures Accounting Library Personnel Job Analysis Over the past decade, the financial crisis has led to reduced government funding for academic libraries in Greece. Now more than ever, it is imperative for library managers to improve their knowledge and understanding of cost behavior, in order to effectively deliver high quality services at decreasing costs. To do so, they need to apply clearly-defined costing methods, such as Time-Driven Activity-Based Costing (TDABC), that allow them to identify the various costs involved in the library processes. In our study, we applied the TDABC method at the medium-sized library of the University of Macedonia (UoM), in Thessaloniki, Greece, to evaluate the costs of the Inter-library Loans (ILL) services. Since the library managers did not adopt a cost allocation method, the cost estimation of the UoM ILL services was rather simplistic and rudimentary. Our research provides empirical evidence of the advantages of TDABC in an academic library setting. Namely, the TDABC method can help library administrators decide how to successfully allocate the available resources and improve the efficiency of the library processes. |
| format | Recurso educativo Open Access |
| id | eric_EJ1417345 |
| institution | ERIC Institute of Education Sciences |
| language | en |
| publishDate | 2024 |
| record_format | eric |
| spellingShingle | Exploring the Cost Effectiveness of Services in Academic Libraries: A Case Study with the Use of Time-Driven Activity-Based Costing Barbara Kissa Zoe Georganta Elias Gounopoulos Fotis Kitsios Foreign Countries Academic Libraries Cost Effectiveness Library Services Financial Support Costs Economic Impact Library Administration Expenditures Accounting Library Personnel Job Analysis Exploring the Cost Effectiveness of Services in Academic Libraries: A Case Study with the Use of Time-Driven Activity-Based Costing Barbara Kissa Zoe Georganta Elias Gounopoulos Fotis Kitsios Foreign Countries Academic Libraries Cost Effectiveness Library Services Financial Support Costs Economic Impact Library Administration Expenditures Accounting Library Personnel Job Analysis Over the past decade, the financial crisis has led to reduced government funding for academic libraries in Greece. Now more than ever, it is imperative for library managers to improve their knowledge and understanding of cost behavior, in order to effectively deliver high quality services at decreasing costs. To do so, they need to apply clearly-defined costing methods, such as Time-Driven Activity-Based Costing (TDABC), that allow them to identify the various costs involved in the library processes. In our study, we applied the TDABC method at the medium-sized library of the University of Macedonia (UoM), in Thessaloniki, Greece, to evaluate the costs of the Inter-library Loans (ILL) services. Since the library managers did not adopt a cost allocation method, the cost estimation of the UoM ILL services was rather simplistic and rudimentary. Our research provides empirical evidence of the advantages of TDABC in an academic library setting. Namely, the TDABC method can help library administrators decide how to successfully allocate the available resources and improve the efficiency of the library processes. |
| title | Exploring the Cost Effectiveness of Services in Academic Libraries: A Case Study with the Use of Time-Driven Activity-Based Costing |
| topic | Foreign Countries Academic Libraries Cost Effectiveness Library Services Financial Support Costs Economic Impact Library Administration Expenditures Accounting Library Personnel Job Analysis |
| url | https://eric.ed.gov/?id=EJ1417345 |