Artículos de revistas
Time-Driven activity-based costing systems for cataloguing processes: a case study
LIBER Quarterly
Autor
Sigüenza Guzmán, Lorena
Van den Abbeele, Alexandra
Cattrysse, Dirk
Institución
Resumen
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 parameters, an estimation of time required to perform an
activity and the unit cost per time of supplying capacity. A few case studies have been documented with regard to TDABC in libraries; all of them being
oriented to analyse specific library activities such as inter-library loan,
acquisition and circulation processes. The primary focus of this paper is to
describe TDABC implementation in one of the most important library processes,
namely cataloguing. In particular, original and copy cataloguing are
analysed through a case study to demonstrate the applicability and usefulness
of TDABC to perform cost analysis of cataloguing processes. vol. 23; no. 3