...Kate‐Riin Kont Purpose The current article aims to give an overview of how the new cost accounting models, such as activity‐based costing (ABC) and time‐driven activity‐based costing (TDABC) are researched and adapted by university libraries, focusing on the methods used for measuring work time...

... Limited 2006 Marketing strategy Academic libraries Strategic planning Information services Cost accounting United States of America Libraries around the world are facing rising costs and dwindling budgets due to technological advances and today's dynamic economic climate. As a result...

... new technology is having on services, and the debate about charging. Also discusses alternative methods for the library service to raise additional income. Concludes that charging for services is not the only option open to the library to raise money. © MCB UP Limited 1992 Cost accounting...