Activity-Based Costing in User Services of an Academic Library

摘要

ACTIVITY-BASED COSTING (ABC) IS A NEW COSTING METHOD that is rapidly gaining favor in service organizations. The rationale for using ABC in a library is the same as for other organizations; to allocate indirect costs to products and services based on the factors that most influence them. This paper discusses the benefits of ABC to library managers and explains the steps involved in implementing ABC in the user services area of an Australian academic library.