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The Cost of Library Services: Activity-Based Costing in an Australian Academic Library.

Authors :
Robinson, Peter
Ellis-Newman, Jennifer
Source :
Journal of Academic Librarianship. Sep 1998 24(5):373-379.
Publication Year :
1998

Abstract

Explains activity-based costing (ABC), discusses the benefits of ABC to library managers, and describes the steps involved in implementing ABC in an Australian academic library. Discusses the budgeting process in universities, and considers benefits to the library. (Author/LRW)

Details

Language :
English
ISSN :
0099-1333
Volume :
24
Issue :
5
Database :
ERIC
Journal :
Journal of Academic Librarianship
Publication Type :
Academic Journal
Accession number :
EJ580121
Document Type :
Journal Articles<br />Reports - Descriptive