This description of the role of budgets in nonprofit organizations uses libraries as an example. Four types of budgets--legislative, management, cash, and capital--are critiqued in terms of cost effectiveness, implementation, and facilitation of organizational control and objectives. (CLB)

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)

Focuses on techniques used to gather data on costs of library and information services. Uses of library cost data are identified, including setting prices for services, making informed management decisions, and communicating with funding agencies. (CLB)