Please use this identifier to cite or link to this item: http://dspace.ucuenca.edu.ec/handle/123456789/29195
Title: Time-Driven activity-based costing systems for cataloguing processes: A case study
Authors: Siguenza Guzman, Lorena Catalina
Keywords: Cataloguing Processes
Costing Analysis
Library
Time-Driven Activity-Based Costing
Issue Date: 1-Jan-2014
metadata.dc.ucuenca.embargoend: 1-Jan-2022
metadata.dc.type: Article
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.
URI: https://www.scopus.com/inward/record.uri?eid=2-s2.0-84893841027&partnerID=40&md5=65c160b9acc870e7519a08a0232edc8f
http://dspace.ucuenca.edu.ec/handle/123456789/29195
ISSN: 14355205
Appears in Collections:Artículos

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