Improving Library Management by Using Cost Analysis Tools: A Case Study for Cataloguing Processes

Lorena Siguenza-Guzman; Alexandra Van den Abbeele; Dirk Cattrysse

doi:10.18352/lq.8558

Authors

Lorena Siguenza-Guzman Centre for Industrial Management Traffic & Infrastructure, Faculty of Engineering, KU Leuven (BELGIUM) Faculty of Engineering, University of Cuenca (ECUADOR)
Alexandra Van den Abbeele Faculty of Business and Economics, KU Leuven (BELGIUM)
Dirk Cattrysse Centre for Industrial Management Traffic & Infrastructure, Faculty of Engineering, KU Leuven (BELGIUM)

DOI:

https://doi.org/10.18352/lq.8558

Keywords:

Costing analysis, Time-Driven Activity-Based Costing, Cataloguing Processes, Academic Library

Abstract

TTDABC 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 cost per time of supplying capacity. A few case studies have been documented with regard to TDABC in libraries; all of them being oriented to analyse specific library activities such as inter-library loan, acquisition and circulation processes. The primary focus of this paper is to describe TDABC implementation in one of the most important library processes, namely cataloguing. In particular, original and copy cataloguing are analysed through a case study to demonstrate the applicability and usefulness of TDABC to perform cost analysis of cataloguing processes.

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Author Biographies

Lorena Siguenza-Guzman, Centre for Industrial Management Traffic & Infrastructure, Faculty of Engineering, KU Leuven (BELGIUM) Faculty of Engineering, University of Cuenca (ECUADOR)

Lorena Siguenza-Guzman holds an engineering degree in computer science from the University of Cuenca, Ecuador; and a master degree in Telematics from the University of Azuay, Ecuador. She is currently working on a PhD centered on the Resource Allocation and Budgeting in Libraries at the Centre for Industrial Management Traffic & Infrastructure of KU Leuven. She works under the supervision of Prof. Dirk Cattrysse. Since October 2009, as part of her PhD, she has been working with libraries of the KU Leuven, Biomedical Library of the University of Gent, and several academic libraries in Ecuador. At present, she is Senior Lecturer at the Faculty of Engineering at the University of Cuenca.

Alexandra Van den Abbeele, Faculty of Business and Economics, KU Leuven (BELGIUM)

Alexandra Van den Abbeele received her Ph.D. in Applied Economics at KU Leuven in 2006. She is Associate Professor of Accounting at the Faculty of Business and Economics (FBE) at KU Leuven since 2010. Her teaching and research interests focus on management control systems in inter-firm relationships (buyer-supplier relationships, alliances, franchising chains, mergers and acquisitions). Other work explores how management control systems and incentive compensation can stimulate creativity and knowledge transfer. Besides this, she also studies cost accounting systems (e.g. TDABC) in non-profits settings (e.g. municipalities, libraries). Her work has been published in leading journals such as Organization Science, The Accounting Review, Accounting, Organizations and Society. She serves as editorial board member for the journals European Accounting Review and Behavioral research in Accounting.

Dirk Cattrysse, Centre for Industrial Management Traffic & Infrastructure, Faculty of Engineering, KU Leuven (BELGIUM)

Dirk Cattrysse is Master of Science in Civil Engineering (KU Leuven, 1983), Master of Engineering in Industrial Management (KU Leuven, 1984), and holds a Ph.D. in Industrial Management (KU Leuven, 1990). He studied as a visiting fellow at the MIT Sloan School of Management (USA, 1987-1988), where he did research in the area of applied operations research. He is full professor at the KU Leuven and was visiting professor at several universities. He was also part-time appointed at the University of Stellenbosch (Zuid-Afrika), department of Industrial Engineering from 1998 till 2004. He is member of the board of the VLW (Traffic and logistics working group). He is one of the founders of the new engineering master programme Traffic, Logistics and Intelligent Transportation Systems. His research focuses on the applications of OR models on logistic problems such as distribution logistics (vehicle routing, location, reversed logistics), and (integrated) production planning and scheduling.