Verfügbarkeit: Cost management for university libraries

Cost management for university libraries: with attached CD-ROM

Gespeichert in:

Bibliographische Detailangaben
Beteiligte Personen:	Ceynowa, Klaus 1959- (VerfasserIn), Coners, André 1968- (VerfasserIn)
Format:	Buch
Sprache:	Englisch
Veröffentlicht:	München Saur 2003
Schriftenreihe:	IFLA publications 104
Schlagwörter:	Academic libraries > Administration Controlling Kostenrechnung CD-ROM Prozesskostenrechnung Hochschulbibliothek Programm Kostenmanagement Wissenschaftliche Bibliothek Universitätsbibliothek Aufsatzsammlung
Links:	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010202813&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
Umfang:	177 S. Ill. CD-ROM (12 cm)
ISBN:	3598218346

Internformat

MARC


LEADER	00000nam a2200000 cb4500
001	BV016508104
003	DE-604
005	20050426
007	t\|
008	030211s2003 xx a\|\|\| \|\|\|\| 00\|\|\| eng d
016	7		\|a 967059291 \|2 DE-101
020			\|a 3598218346 \|9 3-598-21834-6
035			\|a (OCoLC)223617455
035			\|a (DE-599)BVBBV016508104
040			\|a DE-604 \|b ger \|e rakwb
041	0		\|a eng
049			\|a DE-384 \|a DE-210 \|a DE-12 \|a DE-19 \|a DE-355 \|a DE-29 \|a DE-706 \|a DE-634 \|a DE-11 \|a DE-525
082	0		\|a 025.11
084			\|a AN 67800 \|0 (DE-625)6216: \|2 rvk
084			\|a AN 70400 \|0 (DE-625)6243: \|2 rvk
084			\|a AN 70600 \|0 (DE-625)6245: \|2 rvk
100	1		\|a Ceynowa, Klaus \|d 1959- \|e Verfasser \|0 (DE-588)130376426 \|4 aut
240	1	0	\|a Kostenmanagement für Hochschulbibliotheken
245	1	0	\|a Cost management for university libraries \|b with attached CD-ROM \|c Klaus Ceynowa and André Coners
264		1	\|a München \|b Saur \|c 2003
300			\|a 177 S. \|b Ill. \|e CD-ROM (12 cm)
336			\|b txt \|2 rdacontent
337			\|b n \|2 rdamedia
338			\|b nc \|2 rdacarrier
490	1		\|a IFLA publications \|v 104
650		4	\|a Academic libraries \|x Administration
650	0	7	\|a Controlling \|0 (DE-588)4070102-5 \|2 gnd \|9 rswk-swf
650	0	7	\|a Kostenrechnung \|0 (DE-588)4032592-1 \|2 gnd \|9 rswk-swf
650	0	7	\|a CD-ROM \|0 (DE-588)4139307-7 \|2 gnd \|9 rswk-swf
650	0	7	\|a Prozesskostenrechnung \|0 (DE-588)4273840-4 \|2 gnd \|9 rswk-swf
650	0	7	\|a Hochschulbibliothek \|0 (DE-588)4160196-8 \|2 gnd \|9 rswk-swf
650	0	7	\|a Programm \|0 (DE-588)4047394-6 \|2 gnd \|9 rswk-swf
650	0	7	\|a Kostenmanagement \|0 (DE-588)4323274-7 \|2 gnd \|9 rswk-swf
650	0	7	\|a Wissenschaftliche Bibliothek \|0 (DE-588)4066573-2 \|2 gnd \|9 rswk-swf
650	0	7	\|a Universitätsbibliothek \|0 (DE-588)4133334-2 \|2 gnd \|9 rswk-swf
655		7	\|0 (DE-588)4143413-4 \|a Aufsatzsammlung \|2 gnd-content
689	0	0	\|a Universitätsbibliothek \|0 (DE-588)4133334-2 \|D s
689	0	1	\|a Kostenmanagement \|0 (DE-588)4323274-7 \|D s
689	0		\|5 DE-604
689	1	0	\|a Hochschulbibliothek \|0 (DE-588)4160196-8 \|D s
689	1	1	\|a Controlling \|0 (DE-588)4070102-5 \|D s
689	1	2	\|a Programm \|0 (DE-588)4047394-6 \|D s
689	1	3	\|a CD-ROM \|0 (DE-588)4139307-7 \|D s
689	1		\|8 1\p \|5 DE-604
689	2	0	\|a Prozesskostenrechnung \|0 (DE-588)4273840-4 \|D s
689	2	1	\|a Kostenmanagement \|0 (DE-588)4323274-7 \|D s
689	2	2	\|a Hochschulbibliothek \|0 (DE-588)4160196-8 \|D s
689	2		\|8 2\p \|5 DE-604
689	3	0	\|a Wissenschaftliche Bibliothek \|0 (DE-588)4066573-2 \|D s
689	3	1	\|a Kostenrechnung \|0 (DE-588)4032592-1 \|D s
689	3		\|8 3\p \|5 DE-604
700	1		\|a Coners, André \|d 1968- \|e Verfasser \|0 (DE-588)121217973 \|4 aut
830		0	\|a IFLA publications \|v 104 \|w (DE-604)BV021463498 \|9 104
856	4	2	\|m HBZ Datenaustausch \|q application/pdf \|u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010202813&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA \|3 Inhaltsverzeichnis
883	1		\|8 1\p \|a cgwrk \|d 20201028 \|q DE-101 \|u https://d-nb.info/provenance/plan#cgwrk
883	1		\|8 2\p \|a cgwrk \|d 20201028 \|q DE-101 \|u https://d-nb.info/provenance/plan#cgwrk
883	1		\|8 3\p \|a cgwrk \|d 20201028 \|q DE-101 \|u https://d-nb.info/provenance/plan#cgwrk
943	1		\|a oai:aleph.bib-bvb.de:BVB01-010202813

Datensatz im Suchindex

_version_	1819259434624352256
adam_text	Table of Contents Foreword 7 1 Basic Principles of Cost Accounting for University Libraries 9 1.1 Why Cost Analysis of Library Services? 9 1.2 Goals and Tasks of Cost Accounting 16 1.3 Services as a Cost Accounting Object 26 1.4 The Concept of Activity Based Costing 34 2 Cost Type Accounting 44 2.1 Construction and Division of Cost Type Accounting 44 2.2 Assessment of the Staff costs 45 2.3 Assessment of Media Costs 49 2.4 Assessment of Running Administrative Costs 51 2.5 Assessment of the Operating Costs 54 2.6 The Assessment of Calculatory Depreciations 55 2.7 Concerning the Cost Structure of University Libraries 60 3 Cost Center Accounting 62 3.1 Construction and Organization of the Chart of Functional Accounts 62 3.2 Offsetting the Cost Types against the Cost Centers 65 4 Activity based costing 71 4.1 Building Hypotheses about the Main Processes 71 4.2 Sub Process analysis on the Cost Center Level 75 4.3 Assessment of the Working Time 78 4.4 Assessment of the Costs 84 4.5 Identifying the Cost Driver 86 4.6 Calculation of the Process Cost Rates and Processing Times 89 4.7 Linking the Sub Processes together to form Main Processes 89 5. Table of Contents 5 Cost Management 101 5.1 Strategies of Process Optimization 101 5.2 Demand Oriented Resource Allocation 108 5.3 Raisingthe Cost Flexibility 114 6 Software Support for the Cost Management: LIBRARYMANAGER 119 7 Final Observation: Before You Start 148 Appendix 150 List of Sub Processes for the University and Regional Library of Münster 150 Glossary 163 Bibliograph) 171
any_adam_object	1
author	Ceynowa, Klaus 1959- Coners, André 1968-
author_GND	(DE-588)130376426 (DE-588)121217973
author_facet	Ceynowa, Klaus 1959- Coners, André 1968-
author_role	aut aut
author_sort	Ceynowa, Klaus 1959-
author_variant	k c kc a c ac
building	Verbundindex
bvnumber	BV016508104
classification_rvk	AN 67800 AN 70400 AN 70600
ctrlnum	(OCoLC)223617455 (DE-599)BVBBV016508104
dewey-full	025.11
dewey-hundreds	000 - Computer science, information, general works
dewey-ones	025 - Operations of libraries and archives
dewey-raw	025.11
dewey-search	025.11
dewey-sort	225.11
dewey-tens	020 - Library and information sciences
discipline	Allgemeines
format	Book
fullrecord	<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>03206nam a2200721 cb4500</leader><controlfield tag="001">BV016508104</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20050426 </controlfield><controlfield tag="007">t\|</controlfield><controlfield tag="008">030211s2003 xx a\|\|\| \|\|\|\| 00\|\|\| eng d</controlfield><datafield tag="016" ind1="7" ind2=" "><subfield code="a">967059291</subfield><subfield code="2">DE-101</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">3598218346</subfield><subfield code="9">3-598-21834-6</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)223617455</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV016508104</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-384</subfield><subfield code="a">DE-210</subfield><subfield code="a">DE-12</subfield><subfield code="a">DE-19</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-29</subfield><subfield code="a">DE-706</subfield><subfield code="a">DE-634</subfield><subfield code="a">DE-11</subfield><subfield code="a">DE-525</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">025.11</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">AN 67800</subfield><subfield code="0">(DE-625)6216:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">AN 70400</subfield><subfield code="0">(DE-625)6243:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">AN 70600</subfield><subfield code="0">(DE-625)6245:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Ceynowa, Klaus</subfield><subfield code="d">1959-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)130376426</subfield><subfield code="4">aut</subfield></datafield><datafield tag="240" ind1="1" ind2="0"><subfield code="a">Kostenmanagement für Hochschulbibliotheken</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Cost management for university libraries</subfield><subfield code="b">with attached CD-ROM</subfield><subfield code="c">Klaus Ceynowa and André Coners</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">München</subfield><subfield code="b">Saur</subfield><subfield code="c">2003</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">177 S.</subfield><subfield code="b">Ill.</subfield><subfield code="e">CD-ROM (12 cm)</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">IFLA publications</subfield><subfield code="v">104</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Academic libraries</subfield><subfield code="x">Administration</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Controlling</subfield><subfield code="0">(DE-588)4070102-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Kostenrechnung</subfield><subfield code="0">(DE-588)4032592-1</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">CD-ROM</subfield><subfield code="0">(DE-588)4139307-7</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Prozesskostenrechnung</subfield><subfield code="0">(DE-588)4273840-4</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Hochschulbibliothek</subfield><subfield code="0">(DE-588)4160196-8</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Programm</subfield><subfield code="0">(DE-588)4047394-6</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Kostenmanagement</subfield><subfield code="0">(DE-588)4323274-7</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Wissenschaftliche Bibliothek</subfield><subfield code="0">(DE-588)4066573-2</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Universitätsbibliothek</subfield><subfield code="0">(DE-588)4133334-2</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="0">(DE-588)4143413-4</subfield><subfield code="a">Aufsatzsammlung</subfield><subfield code="2">gnd-content</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Universitätsbibliothek</subfield><subfield code="0">(DE-588)4133334-2</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Kostenmanagement</subfield><subfield code="0">(DE-588)4323274-7</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="1" ind2="0"><subfield code="a">Hochschulbibliothek</subfield><subfield code="0">(DE-588)4160196-8</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2="1"><subfield code="a">Controlling</subfield><subfield code="0">(DE-588)4070102-5</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2="2"><subfield code="a">Programm</subfield><subfield code="0">(DE-588)4047394-6</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2="3"><subfield code="a">CD-ROM</subfield><subfield code="0">(DE-588)4139307-7</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="2" ind2="0"><subfield code="a">Prozesskostenrechnung</subfield><subfield code="0">(DE-588)4273840-4</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="2" ind2="1"><subfield code="a">Kostenmanagement</subfield><subfield code="0">(DE-588)4323274-7</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="2" ind2="2"><subfield code="a">Hochschulbibliothek</subfield><subfield code="0">(DE-588)4160196-8</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="2" ind2=" "><subfield code="8">2\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="3" ind2="0"><subfield code="a">Wissenschaftliche Bibliothek</subfield><subfield code="0">(DE-588)4066573-2</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="3" ind2="1"><subfield code="a">Kostenrechnung</subfield><subfield code="0">(DE-588)4032592-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="3" ind2=" "><subfield code="8">3\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Coners, André</subfield><subfield code="d">1968-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)121217973</subfield><subfield code="4">aut</subfield></datafield><datafield tag="830" ind1=" " ind2="0"><subfield code="a">IFLA publications</subfield><subfield code="v">104</subfield><subfield code="w">(DE-604)BV021463498</subfield><subfield code="9">104</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010202813&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">2\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">3\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-010202813</subfield></datafield></record></collection>
genre	(DE-588)4143413-4 Aufsatzsammlung gnd-content
genre_facet	Aufsatzsammlung
id	DE-604.BV016508104
illustrated	Illustrated
indexdate	2024-12-20T11:12:24Z
institution	BVB
isbn	3598218346
language	English
oai_aleph_id	oai:aleph.bib-bvb.de:BVB01-010202813
oclc_num	223617455
open_access_boolean
owner	DE-384 DE-210 DE-12 DE-19 DE-BY-UBM DE-355 DE-BY-UBR DE-29 DE-706 DE-634 DE-11 DE-525
owner_facet	DE-384 DE-210 DE-12 DE-19 DE-BY-UBM DE-355 DE-BY-UBR DE-29 DE-706 DE-634 DE-11 DE-525
physical	177 S. Ill. CD-ROM (12 cm)
publishDate	2003
publishDateSearch	2003
publishDateSort	2003
publisher	Saur
record_format	marc
series	IFLA publications
series2	IFLA publications
spellingShingle	Ceynowa, Klaus 1959- Coners, André 1968- Cost management for university libraries with attached CD-ROM IFLA publications Academic libraries Administration Controlling (DE-588)4070102-5 gnd Kostenrechnung (DE-588)4032592-1 gnd CD-ROM (DE-588)4139307-7 gnd Prozesskostenrechnung (DE-588)4273840-4 gnd Hochschulbibliothek (DE-588)4160196-8 gnd Programm (DE-588)4047394-6 gnd Kostenmanagement (DE-588)4323274-7 gnd Wissenschaftliche Bibliothek (DE-588)4066573-2 gnd Universitätsbibliothek (DE-588)4133334-2 gnd
subject_GND	(DE-588)4070102-5 (DE-588)4032592-1 (DE-588)4139307-7 (DE-588)4273840-4 (DE-588)4160196-8 (DE-588)4047394-6 (DE-588)4323274-7 (DE-588)4066573-2 (DE-588)4133334-2 (DE-588)4143413-4
title	Cost management for university libraries with attached CD-ROM
title_alt	Kostenmanagement für Hochschulbibliotheken
title_auth	Cost management for university libraries with attached CD-ROM
title_exact_search	Cost management for university libraries with attached CD-ROM
title_full	Cost management for university libraries with attached CD-ROM Klaus Ceynowa and André Coners
title_fullStr	Cost management for university libraries with attached CD-ROM Klaus Ceynowa and André Coners
title_full_unstemmed	Cost management for university libraries with attached CD-ROM Klaus Ceynowa and André Coners
title_short	Cost management for university libraries
title_sort	cost management for university libraries with attached cd rom
title_sub	with attached CD-ROM
topic	Academic libraries Administration Controlling (DE-588)4070102-5 gnd Kostenrechnung (DE-588)4032592-1 gnd CD-ROM (DE-588)4139307-7 gnd Prozesskostenrechnung (DE-588)4273840-4 gnd Hochschulbibliothek (DE-588)4160196-8 gnd Programm (DE-588)4047394-6 gnd Kostenmanagement (DE-588)4323274-7 gnd Wissenschaftliche Bibliothek (DE-588)4066573-2 gnd Universitätsbibliothek (DE-588)4133334-2 gnd
topic_facet	Academic libraries Administration Controlling Kostenrechnung CD-ROM Prozesskostenrechnung Hochschulbibliothek Programm Kostenmanagement Wissenschaftliche Bibliothek Universitätsbibliothek Aufsatzsammlung
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010202813&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
volume_link	(DE-604)BV021463498
work_keys_str_mv	AT ceynowaklaus kostenmanagementfurhochschulbibliotheken AT conersandre kostenmanagementfurhochschulbibliotheken AT ceynowaklaus costmanagementforuniversitylibrarieswithattachedcdrom AT conersandre costmanagementforuniversitylibrarieswithattachedcdrom

Verfügbarkeit

‌

Inhaltsverzeichnis