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)

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…

An analysis of price and scientific value of chemistry journals concluded that scientific value does not play a role in the pricing of scientific journals and that consequently little relationship exists between scientific value and the prices charged libraries for journals. Describes a software package, Serials Evaluator, being developed at…

This kit prepared by the Association of Research Libraries (ARL) contains 15 primary source documents on determining indirect cost rates in research libraries. The kit comprises: (1) six library cost studies and surveys, "Allocation of Library Expenditures to Research and Instruction" (University of Pennsylvania), "Sampling of Current Monograph…

Examines interlibrary loan (ILL) charges for photocopied material at two academic libraries, the University of Arizona and the University of Nevada, Reno. Statistics were reported for separate academic units to determine which were the most active users and which were charged the most, and recommendations are made for dealing with ILL charges.…

Describes a study at Pennsylvania State University Harrisburg in which cost-benefit analysis (CBA) was used to examine the cost effectiveness of an electronic database. Concludes that librarians can use the results of CBA studies to justify budgets and acquisitions and to provide insight into the true costs of providing library services. (PEN)

Discussion of access versus ownership for libraries facing rising serials cost. Focuses on a study at Pennsylvania State University that tested the feasibility of using commercial document delivery (CDD) as compensation for discontinued ownership, as a complement to ownership, and as a supplement to ownership. Positive results for CDD were found.…

This model addresses the use of past circulation data to support allocating an academic library acquisition budget. Suggests that the budget allocation should be able to reflect a requirement that the more a department makes use of its acquired materials in the present year, the more it can budget for the coming year. (Author/LRW)

This empirical research examined scale economies of academic research libraries and developed a total cost function for estimating economies of scale. Suggests that libraries in general, and academic research libraries in particular, are information provision organizations that provide multiproducts and multiservices. Findings indicate that slight…

The rationale for using Activity-Based Costing (ABC) in a library is to allocate indirect costs to products and services based on the factors that most influence them. This paper discusses the benefits of ABC to library managers and explains the steps involved in implementing ABC in the user services area of an Australian academic library.…

Discusses issues related to formula funding and budgeting in higher education, in general, and in academic libraries, specifically. The strengths and weaknesses of state funding formulas and academic library budgeting formulas are evaluated, based on a survey of libraries in eight states. The role of coordinating agencies and structures is also…

Asserts that, although many arguments in favor of user fees for library services are based on economics, little economic benefit is actually gained by levying charges for some services. A microeconomics model that has been used to demonstrate the benefits of user fees is critiqued, and the issue of accountability is discussed. (23 references) (CLB)

The 1990-91 Association of Research Libraries (ARL) preservation questionnaire, the results of which are reported in this volume, was designed to yield statistical information on the current level of preservation efforts in research libraries and on the key organizational, functional, and fiscal components that characterize preservation programs.…

A review of the library literature on personnel turnover and the costs involved in replacing personnel provides background information for a model designed to determine the costs involved in hiring an academic librarian. This model is based on the experiences of a specific library. (CLB)

Identifies resource allocation patterns and establishes a basis for understanding academic library service costs through a cost analysis of public services. Results of a survey of 101 academic libraries indicate that libraries have responded to increased costs for resource materials by increasing that budget and decreasing the budget for salaries.…