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Cost Studies and Fiscal Planning. SPEC Kit 52.
Association of Research Libraries, Washington, DC. Office of Management Studies. – 1979
A 1979 Systems and Procedures Exchange Center (SPEC) survey focused on reviewing the current state of fiscal planning and cost studies in Association of Research Libraries (ARL) member libraries. The survey results indicate that, while some libraries are beginning to use cost analysis techniques to evaluate current programs, to plan for new…
Descriptors: Academic Libraries, Cost Effectiveness, Cost Estimates, Financial Policy