Activity-based costing in university library services
Activity-based costing in university library services

Summary/Abstract: Nowadays the problem of efficient costs management affects not only the manufacturing industry concentrated on profits. Many factors, above all managers’ awareness, cause universities to try to find solutions which ensure information support in the cost area. The article presents the model of activity-based costing that could be implemented in one of the functional areas of universities – in libraries. The authors think that the model would allow a better understanding of library operating costs, optimize them, improving quality of services and, consequently, increase student satisfaction.

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