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/lp/emerald-publishing/easy-as-abc-activity-based-costing-in-oxford-university-library-UN7XdxE1hU
References (1)
-
Joint Costing and Pricing Steering Group
Transparency Review
- 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 Finances – Emerald Publishing
Published: Sep 1, 2004
Keywords: Academic libraries; Process efficiency; Organizational structures; Activity based costs