Activity based costing: a study to develop a costing methodology for Library and Information Technology activities for the Australian higher education sector
The Information and Education Services Division of the University of Newcastle undertook an activity based costing (ABC) study into its library and IT services. This study was a strategic exercise that can provide information and feedback on activities to inform decision making and planning. The Division saw its potential as a cost management strategy, to assist in setting of goals and tracking progress towards their attainment in an environment of intensifying competition and resource constraint, both internally and externally.
Abstract
During the first half of 2000, the Information and Education Services Division of the University of Newcastle undertook an activity based costing (ABC) study into its library and IT services. The study followed the methodology and objectives of the DETYA-sponsored study to develop a costing methodology for the Australian Higher Education Sector.
Author(s)
Malcolm Skilbeck, Helen Connell;
Information and Education Service Division, The University of Newcastle
Publication Details
| Type : |
Reports |
| Published : |
4/2001 |
Topics Covered
| Sectors : |
|
| Detailed :
|
| Information management |
| Resourcing of education |
|
Availability
Executive summary: view HTML
Full report: download PDF 
(657 KB, 124 pages)