Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC): Applicable Methods for University Libraries?
Objective – This article provides an overview of how university libraries research and adapt new cost accounting models, such as “activity-based costing” (ABC) and “time-driven activity-based costing” (TDABC), focusing on the strengths and weaknesses of both methods to determine which of these two i...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Alberta
2011-12-01
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| Series: | Evidence Based Library and Information Practice |
| Subjects: | |
| Online Access: | https://journals.library.ualberta.ca/eblip/index.php/EBLIP/article/view/10156 |