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)

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…

This study develops a generalized procedure for the internal financial auditing of university libraries. It identifies critical internal control points in library operations, and develops questions to measure and evaluate fiscal operations effectiveness. Auditing data and advice were gathered from a survey of 87 members of the Association of…

Discussion of the development of a budget formula allocation system for library acquisitions is followed by a literature survey on the choice of variables to be included. The steps in the development of the allocation formula and the solutions to a number of practical problems are presented. (Author/RAA)

Data from 1987 and 1994 for four divisions of population and figures relating sex, salaries, and library support were compared to analyze changes over time. Comparisons show that average per capita support is up, average salary is up, the number of librarians is up and the numbers of male and female library directors are nearly equal. (Author/JKP)

Presents the rationale, method, results, analysis, and discussion of a survey of public libraries in the United States and Canada which asked for sex of director, director's salary, director's length of tenure, size of population served, per capita support, and beginning professional salary. This study extends work by Carpenter and Shearer (1972).…

This study investigated ways in which the costs of a library's direct and indirect services can be equitably allocated to its heterogeneous group of institution users. It was conducted from October 1, 1974 to March 31, 1977. The final report is divided into four parts, each describing a separate issue. Part I discusses the general administrative…

Part II of the study describes a model for associating one portion of total library costs with use; the model's output is a set of charges that can be used to recover (justify) these usage-based costs. Algebraic formulations constructed and combined to form the model are a set of service charges that may vary by user type and recover out-of-pocket…

Part III of the study describes a model for completing the cost assessment (justification) process by accounting for the fixed joint costs; a "fair" and equitable mechanism is developed in the context of game-theoretic approach. An n-person game is constructed in which the "players" are the institutions served by the library,…

Part IV is a summary analysis of sample and survey data collected to facilitate the structure of the cost assessment models and to find out which, if any, subgroups of HAM-TMC user population make more (or less) use of various library services. Sampling data were obtained from brief interviews and in-house files of various user institutions to…

This report summarizes the accomplishments and activities of the project during the second quarter. An intensive search of the literature continued for data elements, outcome measures, and background information. A great deal of time and effort were devoted to the location, compilation, and comparison of extant data elements employed in collecting…

Presents a chronological overview of the initiation and operation of the State University of New York at Albany library's computer-based reference services, with a discussion of costs, planning, organizational, and managerial considerations. (Author/CWM)

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.…

Examines the neglect of library support staff within the context of six areas of library management: physical facilities; effective and efficient work stations; supplies; attitude toward human resources; communication and information; and performance evaluation and feedback. Graphs present data on expenditures in several areas, and suggestions for…