Discusses strategic planning in libraries and outlines a cost-finding methodology to help library administrators practice strategic budgeting. Highlights include identifying products and services; types of budgets; types of costs; creating an enhanced operating budget; creating a program budget; and outputs and unit costs. (Contains six…

Explains activity-based costing (ABC), discusses the benefits of ABC to library managers, and describes the steps involved in implementing ABC in an Australian academic library. Discusses the budgeting process in universities, and considers benefits to the library. (Author/LRW)

Explains how a public library can compute the actual cost of distributing tax forms to the public by listing all direct and indirect costs and demonstrating the formulae and necessary computations. Supplies directions for calculating costs involved for all levels of staff as well as associated public relations efforts, space, and utility costs.…

Describes how to develop a cost- and time-efficient parish library. Discusses ongoing promotion of the library; leadership; costs; staffing; shelving and classification systems; location; nonprint media; library policy; and ways to increase visibility. (AEF)

ARL is the bimonthly report on research library issues and actions from ARL (Association of Research Libraries), CNI (Coalition of Networked Information), and SPARC (Scholarly Publishing and Academic Resources Coalition). ARL reports on current issues of interest to academic and research library administrators, staff, and users; higher education…

Explores meaning of managerial accounting in libraries and discusses instructional program for students of library and information science based on experience in School of Library and Information Science at University of California, Los Angeles. Management decision making (budgeting, performance evaluation, overhead, resource allocation,…

Addresses principles of library budgeting and applies them to planning for library computerized services. Ways of anticipating costs and dealing with hidden costs are described. Further discussion focuses on computer upgrades and levels of computer access. Ground rules for coping with budget planning are outlined. (Contains seven references.) (KRN)

Discussion of the decline in the purchasing power of academic libraries' acquisitions budgets focuses on why and how the acquisitions budget should be integrated into the broader library and institutional budgeting and planning process to help manage the costs of scholarly communication. Highlights include collection development and remodeling the…

Reviews costs involved in running libraries that are usually not considered. Topics discussed include building and maintenance costs, including insurance; growth costs, including print and/or electronic materials; physical expansion and staff; electronics; cost recovery, i.e., user fees; cost centers and overhead; user-related costs, including…

This document proposes a model of the decision making process required of research libraries when they embark on digital conversion projects. A series of questions are offered that focus on facilitating the decision making process for library managers. Questions of what and how to digitize are placed in the larger framework of collection building…

Discusses the collection by library managers of demand and use data from their own libraries on a regular basis as a means of answering management questions pertaining to the "cost" of information, staff productivity, and levels of service. Examples of statistical records and recommendations for collecting data are presented. (Author/JL)

Examines the purpose for using historical costs in library financial records. Discusses the difference between spending money and losing resources. Describes how financial record systems operate and the ways in which accounting treats classes of expenditures. Uses the example of a bookmobile. (AEF)

Discusses designating the Library of Congress (LC) as a national library. Topics addressed include problems with Congress; costs of serving the information needs of Congress; funds for electronic conversion; access to LC resources; user fees; reallocating federal library aid; and governance of LC. (LRW)

Describes a cooperative project among three German libraries that used the Balanced Scorecard as a concept for an integrated quality management system. Considers performance indicators across four perspectives that will help academic libraries establish an integrated controlling system and to collect and evaluate performance as well as cost data…

Analyzes the impact of the rising cost of materials on academic libraries as reflected in members of the Association of Research Libraries (ARL) and the Association of College and Research Libraries (ACRL). Highlights include total library expenditures; materials expenditures; comparisons with price indexes; and the impact of journal…