Universities conduct a variety of cost-allocation studies that require the collection and analysis of the library cost-data. Cost accounting methods are used in most studies; however, costs are attributed to library user groups in a variety of ways. Cost accounting studies are reviewed and allocation methods are discussed. (Author)

The data used in this report to present three statistical pictures of Illinois public libraries during the fiscal year 1987-1988 comes primarily from the 1987-88 Illinois public library annual report forms. Section One presents the individual view of public library operations in which facts about use, resources, and finances are provided. Tables…

The purpose of this volume is to add meaning to the statistics of New Jersey's diverse public libraries. This report interprets data obtained from the annual reports of 295 public libraries in the state. The report begins with an introduction describing how the data were analyzed. The introduction then displays the following tables graphically to…

Data collected from an extensive review of 300 publications dealing with library cost studies are presented in 63 graphs. This probably includes most of the published data on costs of library technical processes up to the early 1970's. All data shown in this report has been corrected for general inflationary trends by converting the source data…

The data in this report is drawn from the 1994 public library annual report and represents a snapshot of certain conditions that existed in Wisconsin public libraries at the end of 1993. Trustees and staff can use this data to identify an appropriate peer group and select a service target based on activities reported by that group. This companion…

This 1997 edition focuses on statistical data supplied by Michigan public libraries, public library cooperatives, and those public libraries which serve as regional or subregional outlets for blind and physically handicapped patrons. Statistics on academic libraries are also presented in this edition, and summary statistics for prior fiscal years…

This edition focuses on statistical data supplied by Michigan public libraries, public library cooperatives, and those public libraries which serve as regional or subregional outlets for blind and physically handicapped services. Since statistics in Michigan academic libraries are typically collected in odd-numbered years, they are not included…