Time-Driven activity-based costing systems for cataloguing processes: a case study

TDABC 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 co...

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Detalles Bibliográficos
Autores: Sigüenza Guzmán, Lorena, Van den Abbeele, Alexandra, Cattrysse, Dirk
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2014
País:Ecuador
Institución:Universidad de Cuenca
Repositorio:Repositorio Universidad de Cuenca
Idioma:inglés
OAI Identifier:oai:dspace.ucuenca.edu.ec:123456789/22144
Acceso en línea:http://dspace.ucuenca.edu.ec/handle/123456789/22144
Access Level:acceso abierto
Palabra clave:Costing Analysis
Time-Driven Activity-Based Costing
Cataloguing Processes
Library
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spelling Time-Driven activity-based costing systems for cataloguing processes: a case studyLIBER QuarterlySigüenza Guzmán, LorenaVan den Abbeele, AlexandraCattrysse, DirkCosting AnalysisTime-Driven Activity-Based CostingCataloguing ProcessesLibraryTDABC 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.volumen 23; número 32015-06-12T16:38:21Z2015-06-12T16:38:21Z2014info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfapplication/pdf1435-5205http://dspace.ucuenca.edu.ec/handle/123456789/22144enghttp://creativecommons.org/licenses/by-nc-sa/3.0/ec/info:eu-repo/semantics/openAccessreponame:Repositorio Universidad de Cuencainstname:Universidad de Cuencainstacron:UCUENCA2020-08-01T01:11:47Zoai:dspace.ucuenca.edu.ec:123456789/22144Institucionalhttp://dspace.ucuenca.edu.ec/Universidad públicahttps://www.ucuenca.edu.ec/http://dspace.ucuenca.edu.ec/oai.Ecuador...opendoar:41862020-08-01T01:11:47Repositorio Universidad de Cuenca - Universidad de Cuencafalse
dc.title.none.fl_str_mv Time-Driven activity-based costing systems for cataloguing processes: a case study
LIBER Quarterly
title Time-Driven activity-based costing systems for cataloguing processes: a case study
spellingShingle Time-Driven activity-based costing systems for cataloguing processes: a case study
Sigüenza Guzmán, Lorena
Costing Analysis
Time-Driven Activity-Based Costing
Cataloguing Processes
Library
title_short Time-Driven activity-based costing systems for cataloguing processes: a case study
title_full Time-Driven activity-based costing systems for cataloguing processes: a case study
title_fullStr Time-Driven activity-based costing systems for cataloguing processes: a case study
title_full_unstemmed Time-Driven activity-based costing systems for cataloguing processes: a case study
title_sort Time-Driven activity-based costing systems for cataloguing processes: a case study
dc.creator.none.fl_str_mv Sigüenza Guzmán, Lorena
Van den Abbeele, Alexandra
Cattrysse, Dirk
author Sigüenza Guzmán, Lorena
author_facet Sigüenza Guzmán, Lorena
Van den Abbeele, Alexandra
Cattrysse, Dirk
author_role author
author2 Van den Abbeele, Alexandra
Cattrysse, Dirk
author2_role author
author
dc.subject.none.fl_str_mv Costing Analysis
Time-Driven Activity-Based Costing
Cataloguing Processes
Library
topic Costing Analysis
Time-Driven Activity-Based Costing
Cataloguing Processes
Library
description TDABC 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.
publishDate 2014
dc.date.none.fl_str_mv 2014
2015-06-12T16:38:21Z
2015-06-12T16:38:21Z
dc.type.none.fl_str_mv info:eu-repo/semantics/publishedVersion
info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv 1435-5205
http://dspace.ucuenca.edu.ec/handle/123456789/22144
identifier_str_mv 1435-5205
url http://dspace.ucuenca.edu.ec/handle/123456789/22144
dc.language.none.fl_str_mv eng
language eng
dc.rights.none.fl_str_mv http://creativecommons.org/licenses/by-nc-sa/3.0/ec/
info:eu-repo/semantics/openAccess
rights_invalid_str_mv http://creativecommons.org/licenses/by-nc-sa/3.0/ec/
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.source.none.fl_str_mv reponame:Repositorio Universidad de Cuenca
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reponame_str Repositorio Universidad de Cuenca
collection Repositorio Universidad de Cuenca
repository.name.fl_str_mv Repositorio Universidad de Cuenca - Universidad de Cuenca
repository.mail.fl_str_mv .
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