In the current competitive and dynamic environment, libraries must remain agile and flexible, as well as open to new ideas and ways of working. Based on a comparative case study of two academic libraries in Belgium, this ...

Costs and their determination play a critical role in all manufacturing companies. The traditional costing system has received criticism resulting from the arbitrary allocation of indirect manufacturing costs. As an important ...

TDABC is a relatively new costing management technique, initially developed for manufacturing processes, which is gaining attention in libraries. This is because TDABC is a fast and simple method that only requires two ...

TDABC is a relatively new costing management technique, initially developed for manufacturing processes, which is gaining attention in libraries. This is because TDABC is a fast and simple method that only requires two ...

The competitiveness of the tertiary sector is voracious and dynamic, companies that fail to stay up to date lose market space, this makes entrepreneurs to be always looking for ways to modernize their business. In this ...

This paper presents the results of a study that aimed at analyzing characteristics on the papers of time-driven activity-based costing (TDABC). It analyzed 51 articles, by following techniques: content ...

With the rapid increase in the demand for new digital services, the high cost of information, and the dramatic economic slowdown, libraries have been pressured to improve their services at lower costs. To cope with these ...