Time-driven activity-based costing for a library acquisition process: A case study in a Belgian University
نویسندگان
چکیده
منابع مشابه
Time-Driven Activity-Based Costing for Inter-Library Services: A Case Study in a University
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. INTRODUCTION Ever diminishing university funding by the government urges university l...
متن کاملUsing Time-Driven Activity-Based Costing to Support Performance Measurement in Estonian University Libraries: A Case Study for Acquisition Process
Libraries today are included in the general demand for cost transparency and effective cost management. In the current socio-economic situation, it is challenging to cope with the same or reduced resources in managing the same processes and activities, so that the quality of the result would not be affected. The need of library managers to justify their costs to their parent organizations has b...
متن کاملf/sla from learner perspectives: a social activity or a cognitive process
in the past couple of decades sociocultural theory of sla and its implications in efl contexts have attracted attentions of research circles worldwide and aroused some controversies. firth and wagner (1997) have questioned the principles of the cognitive view which gives importance to mental constructs in favor of sociocultural view which highlights social and contextual constructs. but if soci...
15 صفحه اولTime Driven Activity Based Costing : Theory,Applications and Limitations
The aim of this study is to explore the strategic applications and limitations of Time-driven Activity-based Costing (TDABC) and to evaluate the degree of accuracy of the proponents’ arguments concerning its usefulness. In this study, published works directly related to this area from the period 2004-2015 are analyzed. This study reports TDABC's applications in strategic areas such as cost of p...
متن کاملTime-driven activity-based costing.
In the classroom, activity-based costing (ABC) looks like a great way to manage a company's limited resources. But executives who have tried to implement ABC in their organizations on any significant scale have often abandoned the attempt in the face of rising costs and employee irritation. They should try again, because a new approach sidesteps the difficulties associated with large-scale ABC ...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Library Collections, Acquisitions, and Technical Services
سال: 2010
ISSN: 1464-9055
DOI: 10.1016/j.lcats.2010.05.003