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Hamburg, Morris; And Others – Library Quarterly, 1972
For optimal allocations of limited funds, it is necessary for libraries to develop measures of output. Various forms of user exposure to documents are discussed in an effort to develop such measures for public libraries. It is suggested that the accrual method of accounting be used to compare such measures with costs. (40 references) (Author/NH)
Descriptors: Costs, Decision Making, Libraries, Library Research