Document (#39617)

Author

O'Dell, A.J.

Title

How much does it cost to catalog a document? : a case study in Estonian university libraries

Source

Cataloging and classification quarterly. 53(2015) no.7, S.825-850

Year

2015

Abstract

In the current socioeconomic climate, efficiency and performance have become very important in libraries. The need for library managers to justify their costs to their parent organizations has become particularly important. Time-driven activity-based costing (TDABC) helps libraries to get a better picture of the cataloging activities that they are actually engaged in, and their costs. This article reviews the relevant literature to provide an overview of different cost accounting methods suitable for the measurement of the cataloging process. Then, through a case study conducted among Estonian university libraries, the TDABC approach was used to analyze the activities of cataloging process in two university libraries.

Content

Vgl.: DOI: 10.1080/01639374.2015.1020463.

Theme

Formalerschließung

Location

Estland

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