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Easy as ABC? Activity‐based costing in Oxford University Library Services

Easy as ABC? Activity‐based costing in Oxford University Library Services Oxford University Library Services (OULS) currently consists of over 30 federated libraries and services at Oxford University. Owing to the size of OULS, and the reality of future libraries joining the organisation, the administration chose to develop an activity‐based costing model. This ongoing study initially sought to identify work efficiencies and actual costs of materials and services. By doing so, OULS hopes to increase the efficiency of its operations and develop best practices for its entire organisation. While the initial study focused on determining immediate costs, subsequent analyses will focus on the actual activities – mapping particular staff to activities performed. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png The Bottom Line: Managing Library Finances Emerald Publishing

Easy as ABC? Activity‐based costing in Oxford University Library Services

The Bottom Line: Managing Library Finances , Volume 17 (3): 5 – Sep 1, 2004

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Publisher
Emerald Publishing
Copyright
none
ISSN
0888-045X
DOI
10.1108/08880450410699701
Publisher site
See Article on Publisher Site

Abstract

Oxford University Library Services (OULS) currently consists of over 30 federated libraries and services at Oxford University. Owing to the size of OULS, and the reality of future libraries joining the organisation, the administration chose to develop an activity‐based costing model. This ongoing study initially sought to identify work efficiencies and actual costs of materials and services. By doing so, OULS hopes to increase the efficiency of its operations and develop best practices for its entire organisation. While the initial study focused on determining immediate costs, subsequent analyses will focus on the actual activities – mapping particular staff to activities performed.

Journal

The Bottom Line: Managing Library FinancesEmerald Publishing

Published: Sep 1, 2004

Keywords: Academic libraries; Process efficiency; Organizational structures; Activity based costs

References