Activity-based costing in user services of an academic library

Library Trends

Volumn 51, Issue 3, 2003, Pages 333-348

  Ellis Newman, Jennifer ^a  

^a EDITH COWAN UNIVERSITY   (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0037496989     PISSN: 00242594     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Review

References (8)

1. Cooper, R. & Kaplan, R. S. (1988). Measure costs right: Make the right decisions. Harvard, Business Review, 66, 96-103.
2. DETYA. (2001). Activity-based costing: a study to develop a costing methodology for library and information technology activities for the Australian higher education sector. Department of Education, Training and Youth Affairs. Retrieved November 20, 2001, from http://www.detya.gov.au/highered/otherpub/libraries/libraries.pdf.
3. Ellis-Newman, J., Izan, H. Y., & Robinson, P. (1996). Costing support services in universities: An application of activity-based costing. Journal of Institutional Research in Australasia, 5, 75-86.
4. Ellis-Newman, J. & Robinson, P. (1998). The cost of library services: activity-based costing in an Australian academic library. Journal of Academic Librarianship, 24(5), 373-379.
5. Horngren, C. X, Foster, G., & Datar, S.M. (2000). Cost Accounting; A Managerial Emphasis. 10th ed. Upper Saddle River, NJ: Prentice-Hall.
6. Mitchell, M. (1997). Activity-based costing in UK universities. Public Money and Management, 16(1), 51-57.
7. Strosnider, K. (1997, June 27). Report on college financing warns of catastrophic shortfall. Chronicle of Higher Education, A32.
8. Tatikonda, L. & Tatikonda, R. (Winter 2001). Activity-based costing for higher education institutions. Management Accounting Quarterly, 16-17. Retrieved November 15, 2001, from http://www.mamag.com/wmter01/w01tati.htm.