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ERIC Number: EJ670052
Record Type: Journal
Publication Date: 2003
Pages: N/A
Abstractor: N/A
Reference Count: N/A
ISBN: N/A
ISSN: ISSN-0024-2594
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)
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