Title

Activity-based costing in user services of an academic library

Document Type

Journal Article

Publisher

University of Illinois

Faculty

Business and Public Management

School

Accounting, Finance and Business Economics

RAS ID

2168

Comments

This article was originally published as: Ellis-Newman, J. (2003). Activity-Based Costing in User Services of an Academic Library. Library Trends, 51(3), 333-48. Original available here

Abstract

Activity-Based Costing (ABC) is a new costing method that is rapidly gaining favor in service organizations. The rationale for using ABC in a library is the same as for other organizations; to allocate indirect costs to products and services based on the factors that most influence them. This paper discusses the benefits of ABC to library managers and explains the steps involved in implementing ABC in the user services area of an Australian academic library.