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Westerman, Mel – 1985
Program budgeting, a method founded in the systems approach, allows control, management, and planning in the library system, and avoids the more comprehensive analysis required by zero-based budgeting. By evaluation of the impacts of the work accomplished by the library staff, the budgeted amounts can be justified or adjusted in subsequent years.…
Descriptors: Academic Libraries, Cost Estimates, Graduate Study, Higher Education
