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Nachlas, Joel A.; Pierce, Anton R. – College and Research Libraries, 1979
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)
Descriptors: Libraries, Library Administration, Library Services, Models