Time-Driven activity-based costing systems for cataloguing processes: a case study

TDABC is a relatively new costing management technique, initially developed for manufacturing processes, which is gaining attention in libraries. This is because TDABC is a fast and simple method that only requires two parameters, an estimation of time required to perform an activity and the unit co...

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Bibliografische gegevens
Hoofdauteur: Sigüenza Guzmán, Lorena (author)
Andere auteurs: Van den Abbeele, Alexandra (author), Cattrysse, Dirk (author)
Formaat: article
Taal:eng
Gepubliceerd in: 2014
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Online toegang:http://dspace.ucuenca.edu.ec/handle/123456789/22144
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