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| Main Authors: | , , |
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| Format: | Recurso educativo Open Access |
| Language: | en |
| Published: |
2007
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| Subjects: | |
| Online Access: | https://eric.ed.gov/?id=EJ782974 |
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Table of 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.