Abstract

This study introduces a new method for Logistics Cost Accounting in University Libraries. Logistics Cost is the cost that arises in the course of physical distribution and causes a serious in crease in the unit cost of a product. Therefore, Logistics Cost Accounting has been used in manufacturing industries to reduce the unit costs of products. There is a definite similarity between the operations of a business and a library. The operations of a business consist of purchasing, production, selling, which is similar to that of a library, where they are called acquisitions, cataloging, physical preparations and circulation. So Logistics Cost Accounting may be applied to a library. With this in mind, we made a model for Logistics Cost Accounting' in University Libraries. Therefore, it can be applied to many university libraries because it is a general model.