... study, Costs incurred after initial deployment can comprise up to 80 percent of information technology (IT) cost, yet many decision‐makers focus on controlling IT capital costs rather than post‐deployment costs (COMPAQ, 2003). Collections management Libraries Library services Integration Cost...

...Roswitha Poll Purpose The purpose of this article is to give an overview of cost accounting methods and illustrate how they can be used in a library. Design/methodology/approach Explains the difference between cost accounting and traditional statistics of income and expenses and shows...

... an introduction to the project budget module of Libris DESIGN, which is newly developed computer software available for library facility planning. Project management Project finance Public libraries Cost accounting Computer software © Emerald Group Publishing Limited 2004 The most common...

... 1997 Activity‐based costing Cost accounting Cost allocation Imagine the following scene in the break room as Arthur Trent, Assistant Head of Technical Services at Mega Library, sits down with his fellow librarians: Arthur Trent, assistant head of technical services at Mega Library...