THE COST OF LIBRARY-SERVICES - ACTIVITY-BASED COSTING IN AN AUSTRALIAN ACADEMIC-LIBRARY

Authors
ELLISNEWMAN J ROBINSON P
Citation
J. Ellisnewman et P. Robinson, THE COST OF LIBRARY-SERVICES - ACTIVITY-BASED COSTING IN AN AUSTRALIAN ACADEMIC-LIBRARY, The Journal of academic librarianship, 24(5), 1998, pp. 373-379
Citations number
5
Categorie Soggetti
Information Science & Library Science
Journal title
The Journal of academic librarianship → ACNP
ISSN journal
00991333
Volume
24
Issue
5
Year of publication
1998
Pages
373 - 379
Database
ISI
SICI code
0099-1333(1998)24:5<373:TCOL-A>2.0.ZU;2-N
Abstract
Activity-based costing (ABC) is a new costing method rapidly gaining f avor over traditional costing systems. This article discusses the bene fits of ABC to library managers and describes the steps involved in im plementing ABC in an academic library.