Cost Management for University Libraries

by Ceynowa, Klaus

• ISBN13: 9783598218347
• ISBN10: 3598218346
• Edition: CD
• Format: Hardcover
• Copyright: 2003-03-01
• Publisher: K G Saur Verlag Gmbh & Co

Table of Contents

Foreword	7	(9)
Basic Principles of Cost Accounting for University Libraries	9	(35)
Why Cost Analysis of Library Services?	9	(7)
Goals and Tasks of Cost Accounting	16	(10)
Services as a Cost Accounting Object	26	(8)
The Concept of Activity Based Costing	34	(10)
Cost Type Accounting	44	(18)
Construction and Division of Cost Type Accounting	44	(1)
Assessment of the Staff costs	45	(4)
Assessment of Media Costs	49	(2)
Assessment of Running Administrative Costs	51	(3)
Assessment of the Operating Costs	54	(1)
The Assessment of Calculatory Depreciations	55	(5)
Concerning the Cost Structure of University Libraries	60	(2)
Cost Center Accounting	62	(9)
Construction and Organization of the Chart of Functional Accounts	62	(3)
Offsetting the Cost Types against the Cost Centers	65	(6)
Activity based costing	71	(30)
Building Hypotheses about the Main Processes	71	(4)
Sub-Process analysis on the Cost Center Level	75	(3)
Assessment of the Working Time	78	(6)
Assessment of the Costs	84	(2)
Identifying the Cost Driver	86	(3)
Calculation of the Process Cost Rates and Processing Times	89	(1)
Linking the Sub-Processes together to form Main Processes	89	(12)
Cost Management	101	(18)
Strategies of Process Optimization	101	(7)
Demand-Oriented Resource Allocation	108	(6)
Raising the Cost Flexibility	114	(5)
Software Support for the Cost Management: Library Manager	119	(29)
Final Observation: Before You Start	148	(2)
Appendix	150	(1)
List of Sub-Processes for the University and Regional Library of Munster	150	(13)
Glossary	163	(8)
Bibliography	171