Data-driven budget reductions: a case study

摘要

Purpose - The purpose of this paper is to describe how a medium-sized university library implemented activity-based costing (ABC) and other broad-based decision-making strategies to make the necessary budgetary cuts and refocus library services accordingly. Design/methodology/approach - The paper uses ABC to quantify the cost-drive of services in the library. Findings - Given the current budgetary cuts academic libraries are facing, a rational, data-driven, ABC approach can lead to constructive organizational decision making and outcomes. Originality/value - The paper demonstrates the value of activity-based costing in assessing services and addressing issues on how libraries can do more with less.