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Using Time-Driven Activity-Based Costing to Identify Best Practices in Academic Libraries
ArticleAbstract: In the current competitive and dynamic environment, libraries must remain agile and flexible, as welPalabras claves:Academic libraries, best practices, Process benchmarking, Time-Driven activity-based costing, Time-driven benchmarkingAutores:Andrés Auquilla, Andrés Vinicio Auquilla Sangolqui, Cattrysse D., Lorena Siguenza-Guzman, Van den Abbeele A.Fuentes:googlerraaescopusTime-Driven activity-based costing systems for cataloguing processes: A case study
ArticleAbstract: TDABC is a relatively new costing management technique, initially developed for manufacturing procesPalabras claves:Cataloguing Processes, Costing Analysis, library, Time-Driven activity-based costingAutores:Cattrysse D., Lorena Siguenza-Guzman, Van den Abbeele A.Fuentes:googlerraaescopus