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)

Funding sources and uses, and major expense categories are discussed. Trends indicate most academic libraries get funding from their own universities and in some instances from substantial gifts and endowments. Materials budgets have been redistributed in favor of serials at the expense of books. (Author/MBR)

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…

Discusses budgeting in corporate libraries as a basic tool of financial management. Highlights include focusing on goals; developing a list or matrix of services; resources needed for each service; shared costs; types of budgets, including operating budget, capital budget, and cash budget; and approaches to budgeting, including incremental…

Examines the conceptual basis for the cost of quality and its application to libraries. The framework for analysis of this conceptual basis includes definitions of the cost of quality; a brief historical review of the cost of quality; and the application of quality cost to libraries, including an explanation of how quality costs respond to quality…

Investigates costs and operations of back office activities of three middle-sized research libraries focusing on costs of labor and effects of automation. Measuring costs, labor compensation differences, differences in hours per volume, differences in organization, reduction of labor costs due to automation, and the quality dimension are…