Activity-Based Costing in User Services of an Academic Library.

Ellis-Newman, Jennifer

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Peer reviewed

ERIC Number: EJ670052

Record Type: Journal

Publication Date: 2003

Pages: N/A

Abstractor: N/A

ISBN: N/A

ISSN: ISSN-0024-2594

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Activity-Based Costing in User Services of an Academic Library.

Ellis-Newman, Jennifer

Library Trends, v51 n3 p333-48 Win 2003

The rationale for using Activity-Based Costing (ABC) in a library is to allocate indirect costs to products and services based on the factors that most influence them. This paper discusses the benefits of ABC to library managers and explains the steps involved in implementing ABC in the user services area of an Australian academic library. (Author/AEF)

Descriptors: Academic Libraries, Costs, Foreign Countries, Higher Education, Library Administration, Library Expenditures, Library Services, Research Libraries, Resource Allocation

Publication Type: Journal Articles; Reports - Research

Education Level: N/A

Audience: N/A

Language: English

Sponsor: N/A

Authoring Institution: N/A

Identifiers - Location: Australia

Grant or Contract Numbers: N/A

Author Affiliations: N/A