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Peer reviewedEllis-Newman, Jennifer – Library Trends, 2003
The rationale for using Activity-Based Costing (ABC) in a library is 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.…
Descriptors: Academic Libraries, Costs, Foreign Countries, Higher Education
