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Time-Driven Activity-Based Costing for a Library Acquisition Process: a Case Study in a Belgian University

Author

Listed:
  • Stouthuysen, Kristof

    (Hogeschool-Universiteit Brussel (HUB), Belgium)

  • Swiggers, Michael

    (Hogeschool-Universiteit Brussel (HUB), Belgium)

  • Reheul, Anne-Mie

    (Hogeschool-Universiteit Brussel (HUB), Belgium)

  • Roodhooft, Filip

    (Katholieke Universiteit Leuven & Vlerick Leuven Gent Management School, 3000 Leuven - Belgium)

Abstract

Library managers are continuously urged to provide better library services at a lower cost. To cope with these cost pressures, library management needs to improve its understanding of the relevant cost drivers. Through a case study, we show how to perform time-driven activity-based costing for a library acquisition process in a Belgian university and provide evidence of the benefits of such an analysis.

Suggested Citation

  • Stouthuysen, Kristof & Swiggers, Michael & Reheul, Anne-Mie & Roodhooft, Filip, 2009. "Time-Driven Activity-Based Costing for a Library Acquisition Process: a Case Study in a Belgian University," Working Papers 2009/25, Hogeschool-Universiteit Brussel, Faculteit Economie en Management.
    • Handle: RePEc:hub:wpecon:200925
    as

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    References listed on IDEAS

    as
    1. Everaert, Patricia & Bruggeman, Werner & De Creus, Gertjan, 2008. "Sanac Inc.: From ABC to time-driven ABC (TDABC) – An instructional case," Journal of Accounting Education, Elsevier, vol. 26(3), pages 118-154.
    2. Andrew Goddard & Kean Ooi, 1998. "Activity-Based Costing and Central Overhead Cost Allocation in Universities: A Case Study," Public Money & Management, Taylor & Francis Journals, vol. 18(3), pages 31-38, July.
    Full references (including those not matched with items on IDEAS)

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