The purpose of this paper is to describe how a medium‐sized university library implemented activity‐based costing (ABC) and other broad‐based decision‐making strategies to make the necessary budgetary cuts and refocus library services accordingly.
The paper uses ABC to quantify the cost‐drive of services in the library.
Given the current budgetary cuts academic libraries are facing, a rational, data‐driven, ABC approach can lead to constructive organizational decision making and outcomes.
The paper demonstrates the value of activity‐based costing in assessing services and addressing issues on how libraries can do more with less.
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