Explains the principles and mechanics of double-entry bookkeeping as a part of the accounting cycle to produce a functioning set of accounting records. Suggests that libraries need to have accurate and timely information about their spending to gain financial control and protect against fraud and abuse. (LRW)

This article reviews the key features of zero base budgeting as a budgeting/planning system, discusses the applications of ZBB reported in the literature, and summarizes its special benefits and problems for libraries. Fifteen references are included. (Author/RAA)

Summarizes the budgeting methodology followed at one Canadian university faced with making budget cuts to achieve a balanced budget. The article focuses on the business library component, providing the major results of the process as well as discussing the problems encountered, the benefits, and the drawbacks. (Author)

Provides a practical example of how to demonstrate the library as a cost-saving center, through evidence of financial savings on books and periodicals, facilitating a way to communicate that the net cost of the library is small. (Author/JKP)

Reports results of a biennial survey of public libraries serving populations of 100,000 or more, including data on per capita expenditures, directors' salaries, and beginning professional salaries. Sixteen tables break down data by region, size of population, and sex of director. Three references are listed. (MES)

Discusses the importance of educating library patrons about the library's finances and the impact of budget constraints and the escalating cost of serials on materials acquisition. Steps that can be taken in educating patrons by interpreting and publicizing financial information are suggested. (MES)

Describes informative measures used by a library advisory committee to advise university administrators of the adverse impact of budgetary constraints on the operation of the academic library. (RAA)

Practical advice is offered on managing libraries during a time of declining resources. Librarians are urged to set aside the extravagant and empty rhetoric of the 60s and 70s and take a more realistic view of collections and services for users during the austere 80s. (Author/RAA)

Steady-state or no-growth library policy and practices and their effects on the academic library are examined in the context of Canada's retrenchment environment. (MSE)

Nine articles cover topics related to library financial resources: (1) escalating serials prices; (2) library budgeting; (3) entrepreneurship; (4) cutback management; (5) academic library budgets; (6) assessment of library effectiveness; (7) public library fund-raising; (8) capital investment; and (9) unit cost analysis at the Virginia Polytechnic…

Discusses creativity as an essential component of effective library management. Creative organizations are characterized as encouraging staff to take calculated risks and tolerating their failures; structuring work groups to maximize creativity; investing in staff development; providing adequate resources for programs and staff; and hiring highly…

Examines trends in costs of conventional library operation and costs of electronic devices which may pervade libraries of future. Library costs in 1950s, 1960s, and 1970s, library automation, total library operating expenditures for university and college libraries, and rate of adoption of electronic techniques are covered. Sixty-three references…

Includes eight articles that address issues related to budgeting and finances in secondary school libraries. Topics include limited budgets; budget proposals; administering grants; writing grants; using Microsoft's Excel software for budgeting; using credit cards for library purchases; offering prizes for donating books; and offering coffee and…

Suggests guidelines to be followed by library administrators and managers to deal effectively with changes caused by the introduction of automation or technology projects within a library. The need for planning is emphasized, staff participation is stressed, adequate training and preparation are discussed, and financial planning is considered.…

Establishes a managerial context for the expenditure of funds for research and development by academic libraries. Topics discussed include for-profit research and development; sustaining a competitive advantage; traditional library funding strategies; organization environment; and library strategies for facing an uncertain funding environment.…