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

页码：551 / 560

页数：10

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