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)

Presents a methodology, known as microcosting, for identifying the unit costs of providing specific library services. It is applied for illustrative purposes to the determination of the unit costs of tracking overdue materials at a major university library; a task flowchart, mathematical formula, and data tables are included. (Author/JD)

Performance measurement, through unit-cost study programs, can be a step toward evaluating the value of systems. This article reports the application of unit-cost studies in technical service functions at a large state university, and presents three tables for labor costs in terms of minutes and dollars per volume. (4 references) (Author/SJ)