Taking Time-Driven Activity-Based Costing to Identify Better Actions in Academic Libraries (Case Study: Kashan University Library)

Document Type : Research Paper

Authors

1 Department of Accounting,Bushehr Branch.Islamic Azad University,Bushehr.Iran

2 Department of accounting,Payame Noor University,Iran

Abstract

Abstract
In today's competitive environment and the emergence of digital media, libraries must also provide new ideas and maintain their flexibility. In recent decades, libraries have been in constant process, but with the advent of digital services, high maintenance costs and constraint of libraries' budget, improved productivity and quick delivery of high-quality with low costs, has increased the need for planning in costing of libraries’ activities. In this context, the optimization of the public and academic library management system has become a necessity. However, little research has been done in this area for libraries. The methodology of Time-Driven Activity-Based Costing for calculating the cost of library services was carried out through the library of different faculties of Kashan University. In order to collect data, accounting documents were reviewed. The findings of the research indicate that the performance has improved using time-based costing in the library. Based on the results, libraries across the country can use Time-Driven Activity-Based Costing and use this method to achieve true and correct costs and avoid losses from mistaken costing and reduce cost and increase performance.

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References

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History

  • Receive Date: 01 July 2017
  • Revise Date: 13 December 2018
  • Accept Date: 25 October 2017

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