Time-driven activity-based costing for inter-library services: A case study in a university

被引：41
|
作者：
Pernot, Eli
Roodhooft, Filip
Van den Abbeele, Alexandra
机构：
[1] Katholieke Univ Leuven, Fund Sci Res Flanders, B-3000 Louvain, Belgium
[2] Vlerick Leuven Gent Management Sch, B-3000 Louvain, Belgium
来源：
JOURNAL OF ACADEMIC LIBRARIANSHIP | 2007年 / 33卷 / 05期
关键词：
D O I：
10.1016/j.acalib.2007.06.001
中图分类号：
G25 [图书馆学、图书馆事业]; G35 [情报学、情报工作];
学科分类号：
1205 ; 120501 ;
摘要：
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.
引用
收藏
页码：551 / 560
页数：10
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