Time-Driven Activity-Based Costing for Inter-Library Services: A Case Study in a University
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ERIC Institute of Education Sciences
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| Main Authors: | , , |
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| Format: | Recurso educativo Open Access |
| Language: | en |
| Published: |
2007
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| Subjects: | |
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| _version_ | 1867180803899785217 |
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| author | Pernot, Eli Roodhooft, Filip Van den Abbeele, Alexandra |
| author_facet | Pernot, Eli Roodhooft, Filip Van den Abbeele, Alexandra Pernot, Eli Roodhooft, Filip Van den Abbeele, Alexandra |
| collection | Education Resources Information Center |
| contents | Time-Driven Activity-Based Costing for Inter-Library Services: A Case Study in a University Pernot, Eli Roodhooft, Filip Van den Abbeele, Alexandra Library Services Costs Case Studies Cost Effectiveness Universities Although the true costs of inter-library loans (ILL) are unknown, universities increasingly rely on them to provide better library services at lower costs. Through a case study, we show how to perform a time-driven activity-based costing analysis of ILL and provide evidence of the benefits of such an analysis. |
| format | Recurso educativo Open Access |
| id | eric_EJ782974 |
| institution | ERIC Institute of Education Sciences |
| language | en |
| publishDate | 2007 |
| record_format | eric |
| spellingShingle | Time-Driven Activity-Based Costing for Inter-Library Services: A Case Study in a University Pernot, Eli Roodhooft, Filip Van den Abbeele, Alexandra Library Services Costs Case Studies Cost Effectiveness Universities Time-Driven Activity-Based Costing for Inter-Library Services: A Case Study in a University Pernot, Eli Roodhooft, Filip Van den Abbeele, Alexandra Library Services Costs Case Studies Cost Effectiveness Universities Although the true costs of inter-library loans (ILL) are unknown, universities increasingly rely on them to provide better library services at lower costs. Through a case study, we show how to perform a time-driven activity-based costing analysis of ILL and provide evidence of the benefits of such an analysis. |
| title | Time-Driven Activity-Based Costing for Inter-Library Services: A Case Study in a University |
| topic | Library Services Costs Case Studies Cost Effectiveness Universities |
| url | https://eric.ed.gov/?id=EJ782974 |