Please use this identifier to cite or link to this item:
http://dspace.ucuenca.edu.ec/handle/123456789/22144
Full metadata record
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Sigüenza Guzmán, Lorena | - |
dc.contributor.author | Van den Abbeele, Alexandra | - |
dc.contributor.author | Cattrysse, Dirk | - |
dc.date.accessioned | 2015-06-12T16:38:21Z | - |
dc.date.available | 2015-06-12T16:38:21Z | - |
dc.date.issued | 2014 | - |
dc.identifier.issn | 1435-5205 | - |
dc.identifier.uri | http://dspace.ucuenca.edu.ec/handle/123456789/22144 | - |
dc.description.abstract | 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. | es_ES |
dc.format | application/pdf | es_ES |
dc.language.iso | eng | es_ES |
dc.rights | openAccess | - |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-sa/3.0/ec/ | - |
dc.subject | Costing Analysis | es_ES |
dc.subject | Time-Driven Activity-Based Costing | es_ES |
dc.subject | Cataloguing Processes | es_ES |
dc.subject | Library | es_ES |
dc.title | Time-Driven activity-based costing systems for cataloguing processes: a case study | es_ES |
dc.title.alternative | LIBER Quarterly | es_ES |
dc.type | Article | es_ES |
dc.ucuenca.paginacion | Páginas 160-286 | es_ES |
dc.description.numberSequence | volumen 23; número 3 | es_ES |
Appears in Collections: | Artículos |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
scopus 54.pdf | texto completo | 1.12 MB | Adobe PDF | View/Open |
This item is protected by original copyright |
This item is licensed under a Creative Commons License
Centro de Documentacion Regional "Juan Bautista Vázquez" | ||||||||||
|