Improving Library Management by Using Cost Analysis Tools: A Case Study for Cataloguing Processes
TTDABC 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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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openjournals.nl
2014-02-01
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| Series: | Liber Quarterly: The Journal of European Research Libraries |
| Subjects: | |
| Online Access: | https://liberquarterly.eu/article/view/10657 |
| _version_ | 1797357324885557248 |
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| author | Lorena Siguenza-Guzman Alexandra Van den Abbeele Dirk Cattrysse |
| author_facet | Lorena Siguenza-Guzman Alexandra Van den Abbeele Dirk Cattrysse |
| author_sort | Lorena Siguenza-Guzman |
| collection | DOAJ |
| description |
TTDABC 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.
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| first_indexed | 2024-03-08T14:43:22Z |
| format | Article |
| id | doaj.art-d8c1e520f6ec431c8cb40ef365196636 |
| institution | Directory Open Access Journal |
| issn | 2213-056X |
| language | English |
| last_indexed | 2024-03-08T14:43:22Z |
| publishDate | 2014-02-01 |
| publisher | openjournals.nl |
| record_format | Article |
| series | Liber Quarterly: The Journal of European Research Libraries |
| spelling | doaj.art-d8c1e520f6ec431c8cb40ef3651966362024-01-11T16:05:25Zengopenjournals.nlLiber Quarterly: The Journal of European Research Libraries2213-056X2014-02-0123310.18352/lq.8558Improving Library Management by Using Cost Analysis Tools: A Case Study for Cataloguing ProcessesLorena Siguenza-Guzman0Alexandra Van den Abbeele1Dirk Cattrysse2Centre for Industrial Management Traffic & Infrastructure, Faculty of Engineering, KU Leuven (BELGIUM) Faculty of Engineering, University of Cuenca (ECUADOR)Faculty of Business and Economics, KU Leuven (BELGIUM)Centre for Industrial Management Traffic & Infrastructure, Faculty of Engineering, KU Leuven (BELGIUM) TTDABC 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. https://liberquarterly.eu/article/view/10657Costing analysisTime-Driven Activity-Based CostingCataloguing ProcessesAcademic Library |
| spellingShingle | Lorena Siguenza-Guzman Alexandra Van den Abbeele Dirk Cattrysse Improving Library Management by Using Cost Analysis Tools: A Case Study for Cataloguing Processes Liber Quarterly: The Journal of European Research Libraries Costing analysis Time-Driven Activity-Based Costing Cataloguing Processes Academic Library |
| title | Improving Library Management by Using Cost Analysis Tools: A Case Study for Cataloguing Processes |
| title_full | Improving Library Management by Using Cost Analysis Tools: A Case Study for Cataloguing Processes |
| title_fullStr | Improving Library Management by Using Cost Analysis Tools: A Case Study for Cataloguing Processes |
| title_full_unstemmed | Improving Library Management by Using Cost Analysis Tools: A Case Study for Cataloguing Processes |
| title_short | Improving Library Management by Using Cost Analysis Tools: A Case Study for Cataloguing Processes |
| title_sort | improving library management by using cost analysis tools a case study for cataloguing processes |
| topic | Costing analysis Time-Driven Activity-Based Costing Cataloguing Processes Academic Library |
| url | https://liberquarterly.eu/article/view/10657 |
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