Using Time-Driven Activity-Based Costing to Support Library Management Decisions: A Case Study for Lending and Returning Processes

摘要

With the rapid increase in the demand for new digital services, the high cost of information, and the dramatic economic slowdown, libraries have been pressured to improve their services at lower costs. To cope with these conditions, library managers must improve their knowledge and understanding of cost behavior, as well as be aware of the different costs involved in the library. Time-Driven Activity-Based Costing (TDABC) is a cost management technique that allows for developing accurate cost information on a wide range of activities. Few case studies have been implemented in libraries regarding very specific processes such as interlibrary loan and acquisition processes. More research is still needed to determine whether TDABC is useful and feasible to implement for a more extensive set of library activities. Through an analysis performed at an academic library in Belgium, this document introduces TDABC as a useful method for supporting lending and returning processes.