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dc.contributor.authorSiguenza Guzman, Lorena Catalina
dc.date.accessioned2018-01-11T16:47:41Z-
dc.date.available2018-01-11T16:47:41Z-
dc.date.issued2014-01-01
dc.identifier.issn14355205
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-84893841027&partnerID=40&md5=65c160b9acc870e7519a08a0232edc8f
dc.identifier.urihttp://dspace.ucuenca.edu.ec/handle/123456789/29195-
dc.description.abstractTDABC 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.
dc.language.isoen_US
dc.sourceLIBER Quarterly
dc.subjectCataloguing Processes
dc.subjectCosting Analysis
dc.subjectLibrary
dc.subjectTime-Driven Activity-Based Costing
dc.titleTime-Driven activity-based costing systems for cataloguing processes: A case study
dc.typeArticle
dc.ucuenca.idautor0102659687
dc.ucuenca.embargoend2022-01-01 0:00
dc.ucuenca.afiliacionsiguenza-guzman, l., department of computer science, university of cuenca, ecuador, centre for industrial management traffic and infrastructure, ku leuven, belgium
dc.ucuenca.correspondenciaDepartment of Computer Science, University of CuencaEcuador
dc.ucuenca.volumen23
dc.ucuenca.indicebibliograficoSCOPUS
dc.ucuenca.factorimpacto0.226
dc.ucuenca.cuartilQ3
dc.ucuenca.numerocitaciones7
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