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| Main Author: | |
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| Format: | Recurso educativo Open Access |
| Language: | en |
| Published: |
2003
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| Subjects: | |
| Online Access: | https://eric.ed.gov/?id=EJ670052 |
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Table of Contents:
- Activity-Based Costing in User Services of an Academic Library. Ellis-Newman, Jennifer Academic Libraries Costs Foreign Countries Higher Education Library Administration Library Expenditures Library Services Research Libraries Resource Allocation The rationale for using Activity-Based Costing (ABC) in a library is to allocate indirect costs to products and services based on the factors that most influence them. This paper discusses the benefits of ABC to library managers and explains the steps involved in implementing ABC in the user services area of an Australian academic library. (Author/AEF)