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| Budgets | 1 |
| College Libraries | 1 |
| Costs | 1 |
| Library Planning | 1 |
| Models | 1 |
| Program Costs | 1 |
| Unit Costs | 1 |
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| College and Research Libraries | 1 |
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Peer reviewedLeimkuhler, Ferdinand F.; Cooper, Michael D. – College and Research Libraries, 1971
The approach to library planning studied in this paper is the use of accounting models to measure library costs and implement program budgets. A cost-flow model for a university library is developed and tested with historical data from the General Library at the University of California, Berkeley. (4 references) (Author)
Descriptors: Budgets, College Libraries, Costs, Library Planning
