Time-Driven Activity-Based Costing for Inter-Library Services: A Case Study in a 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 کاملTime 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 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 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 کاملUsing Time-Driven Activity-Based Costing to Establish a Tariff System for Home Health Care Services.
Adelaide Ippolito, PhD, consultant, Formez PA, Rome, Italy; Silvia Boni, Dr., head, Health Organization and Social Policy Unit, Formez PA, Rome; Ettore Cinque, professor of accounting, Second University of Naples, Italy, and former acting subcommissioner for health services, Campania Region, Italy; Annarita Greco, Dr., public servant, Health and Social Interventions Unit, Campania Region, Naple...
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: The Journal of Academic Librarianship
سال: 2007
ISSN: 0099-1333
DOI: 10.1016/j.acalib.2007.06.001