Examines the theory and application of zero base budgeting (ZBB) and presents an example of ZBB in an academic library reference department, illustrating the preparation of a budget proposal and demonstrating the different approaches to staffing for reference services and varying funding levels. (FM)

This collection of documentation from library materials cost studies conducted by members of the Association of Research Libraries (ARL) member libraries in the United States and Canada contains 11 documents divided into the following sections: (1) methodologies and data collection worksheets from the University of California at Berkeley, the…