Title: Time-Driven Activity-Based Costing Systems for Cataloguing Processes: A Case Study
Authors: Siguenza Guzman, Lorena ×
Van den Abbeele, Alexandra
Cattrysse, Dirk #
Issue Date: Feb-2014
Publisher: Igitur, Utrecht Publishing & Archiving Services
Series Title: The Liber Quarterly vol:23 issue:3 pages:160-186
Abstract: TDABC is a relatively new costing management technique, initially developed for manufacturing processes, which is gaining attention in libraries. This is because TDABC is a fast and simple method that only requires two parameters, an estimation of time required to perform an activity and the unit cost per time of supplying capacity. A few case studies have been documented with regard to TDABC in libraries; all of them being oriented to analyse specific library activities such as inter-library loan, acquisition and circulation processes. The primary focus of this paper is to describe TDABC implementation in one of the most important library processes, namely cataloguing. In particular, original and copy cataloguing are analysed through a case study to demonstrate the applicability and usefulness of TDABC to perform cost analysis of cataloguing processes.
ISSN: 1018-0826
VABB publication type: VABB-1
Publication status: published
KU Leuven publication type: IT
Appears in Collections:Centre for Industrial Management / Traffic & Infrastructure
Research Center Accountancy, Leuven
× corresponding author
# (joint) last author

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