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Easy as ABC? Activity‐based costing in Oxford University Library Services

Michael Heaney (Head of Service Assessment Planning, Oxford University Library Services, Oxford, UK)

The Bottom Line

ISSN: 0888-045X

Article publication date: 1 September 2004



Oxford University Library Services (OULS) currently consists of over 30 federated libraries and services at Oxford University. Owing to the size of OULS, and the reality of future libraries joining the organisation, the administration chose to develop an activity‐based costing model. This ongoing study initially sought to identify work efficiencies and actual costs of materials and services. By doing so, OULS hopes to increase the efficiency of its operations and develop best practices for its entire organisation. While the initial study focused on determining immediate costs, subsequent analyses will focus on the actual activities – mapping particular staff to activities performed.



Heaney, M. (2004), "Easy as ABC? Activity‐based costing in Oxford University Library Services", The Bottom Line, Vol. 17 No. 3, pp. 93-97.



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