The greater organizational complexity of libraries and information centers in recent years has given rise to more complex problems for managers. To facilitate solutions, operations research (OR) techniques have been developed that consider the quantitative dimensions of problems along with their political and organizational aspects. Eight standard…

Describes two types of program budgeting that were well received in the literature of the 1960s and 1970s. The results of a survey which examined the impact of zero-based budgeting (ZBB) and planning-programming-budgeting system (PPBS) on library budgets are presented, and potentially useful aspects of program budgeting are identified. (CLB)

A dozen schools in Colorado opened their doors to professional performance auditors to evaluate their effectiveness and efficiency. The audit reports recommended finding precise costs of functions, programs, and operations; minimizing duplication; and increasing accountability. (MLF)

This paper presents a complex, hybrid, method of cost analysis of online courses, which incorporates data on expenditures; student/course enrollment; departmental consumption/contribution; space utilization/opportunity costs; direct non-personnel costs; computing support; faculty/staff workload; administrative overhead at the department, dean, and…