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Using time-driven activity-based costing to support library management decisions: A case study for lending and returning processes
ArticleAbstract: With the rapid increase in the demand for new digital services, the high cost of information, and thPalabras claves:Autores:Cattrysse D., Lorena Siguenza-Guzman, Van den Abbeele A., Vandewalle J., Verhaaren H.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