Data‐driven budget reductions: a case study

Denise D. Novak (Hunt Library, Carnegie Mellon University, Pittsburgh, Pennsylvania, USA)
Afeworki Paulos (Hunt Library, Carnegie Mellon University, Pittsburgh, Pennsylvania, USA)
Gloriana St. Clair (Hunt Library, Carnegie Mellon University, Pittsburgh, Pennsylvania, USA)

The Bottom Line

ISSN: 0888-045X

Publication date: 31 May 2011

Abstract

Purpose

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.

Design/methodology/approach

The paper uses ABC to quantify the cost‐drive of services in the library.

Findings

Given the current budgetary cuts academic libraries are facing, a rational, data‐driven, ABC approach can lead to constructive organizational decision making and outcomes.

Originality/value

The paper demonstrates the value of activity‐based costing in assessing services and addressing issues on how libraries can do more with less.

Keywords

Citation

Novak, D., Paulos, A. and St. Clair, G. (2011), "Data‐driven budget reductions: a case study", The Bottom Line, Vol. 24 No. 1, pp. 24-34. https://doi.org/10.1108/08880451111142015

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Publisher

:

Emerald Group Publishing Limited

Copyright © 2011, Emerald Group Publishing Limited

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