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ERIC Number: EJ782974
Record Type: Journal
Publication Date: 2007-Sep
Pages: 10
Abstractor: Author
Reference Count: 0
ISBN: N/A
ISSN: ISSN-0099-1333
Time-Driven Activity-Based Costing for Inter-Library Services: A Case Study in a University
Pernot, Eli; Roodhooft, Filip; Van den Abbeele, Alexandra
Journal of Academic Librarianship, v33 n5 p551-560 Sep 2007
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.
Elsevier. 6277 Sea Harbor Drive, Orlando, FL 32887-4800. Tel: 877-839-7126; Tel: 407-345-4020; Fax: 407-363-1354; e-mail: usjcs@elsevier.com; Web site: http://www.elsevier.com
Publication Type: Journal Articles; Reports - Evaluative
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A