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Sharrow, Marilyn J. – Canadian Library Journal, 1983
Illustrates how administration at University of Toronto Library maneuvered through a proposed budget reduction of $426,000 and elimination of 23 staff positions, noting the Planning Programming Budget System, goals and objectives of the planning process, actual budget process, and monitoring and adjustment of the line-item budget. Four footnotes…
Descriptors: Budgeting, Budgets, College Libraries, Foreign Countries

Adedigba, Yakub A. – International Library Review, 1988
Reports the results of a survey of Nigerian agricultural libraries and documentation centers that examined budgeting techniques. The factors examined include who prepares budgets, the basis of cost estimates, establishment of goals and planning guidelines, criteria for funding approval, and maintenance of financial records. Common problems are…
Descriptors: Budgeting, Comparative Analysis, Cost Estimates, Developing Nations

Ellis-Newman, Jennifer – Library Trends, 2003
The rationale for using Activity-Based Costing (ABC) in a library is to allocate indirect costs to products and services based on the factors that most influence them. This paper discusses the benefits of ABC to library managers and explains the steps involved in implementing ABC in the user services area of an Australian academic library.…
Descriptors: Academic Libraries, Costs, Foreign Countries, Higher Education

Ma, Jin-Chuan – College & Research Libraries, 1999
Allocating adequate materials funds from the university operation budget is essential if libraries in China's key universities are to successfully support their learning and research communities. This article examines funding problems, and suggests proposals for change: establish a deducting-percentage system; enhance integrated resources…
Descriptors: Academic Libraries, Financial Support, Foreign Countries, Higher Education
Belanger, Charles H.; Lavallee, Lise – 1980
The steps involved in tailoring a periodical and monograph price index to a university library are examined, as are the difficulties involved in applying a simple methodology such as a price index when the data base has not been organized to play an active role in the decision-making process. The following topics are addressed: the shifting of…
Descriptors: Books, Budgeting, College Libraries, Cost Indexes
Missingham, Roxanne – Australian Special Libraries, 1994
Outsourcing has been proposed as a method for improving effectiveness and productivity in Australian public library service. Developments, drawbacks, and potentials are discussed, and differences between contracting out whole services as opposed to selected activities are examined. (AEF)
Descriptors: Costs, Foreign Countries, Government Libraries, Library Administration
Brockman, J. R. – 1984
Based on material obtained and observations made in 1982, this Australian study focuses on the British Library's inter-library comparison (ILC) project for academic libraries. The report is presented in five sections, the first of which is a brief introduction. The second section deals with the general concept of inter-organization comparison as a…
Descriptors: Academic Libraries, Comparative Analysis, Cost Effectiveness, Efficiency
Melville, Annette – 1994
In 1992 the Association of Research Libraries (ARL) surveyed administrators in member libraries regarding resource strategies of the previous three years. This paper summarizes revenue activities, adaptive tactics, and budgetary practices reported by 87 Canadian, U.S. private, and U.S. public university libraries and establishes a baseline for…
Descriptors: Academic Libraries, Administrators, Budgeting, Educational Finance