Outlines costs and benefits to the user of the library as an information channel and notes the implications for library organization in terms of pricing and multiple services. (MBR)

There is no shortage of appropriate techniques for the analysis of library operations. Many of those described here require no particular mathematical background, and are essentially extensions of common sense. Strengths and weaknesses of various techniques were called to attention, and wider use by librarians of certain ones was encouraged. (37…

Discusses strategic planning in libraries and outlines a cost-finding methodology to help library administrators practice strategic budgeting. Highlights include identifying products and services; types of budgets; types of costs; creating an enhanced operating budget; creating a program budget; and outputs and unit costs. (Contains six…

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.…

The recent demand for more accountability from public libraries has made it essential that true cost-benefit analysis be applied to their operations. The authors developed a cost-benefit analysis methodology and applied it to five large public library systems. This article describes ongoing research to modify their methodologies to make them…

Reports on work from two studies in progress related to assessing digital library reference services and developing standards that support such services. Suggests that two types of standards-utilization and technical-should be considered together in the costing, statistics, and measures for digital reference services. (Author/AEF)

The financial environment within library and information services is reviewed and a structure for financial management is presented based on funding source and level of commercial activity. Objectives for financial management of library and information services is developed and reviewed in light of future trends and stakeholder perspectives.…

Describes a cooperative project among three German libraries that used the Balanced Scorecard as a concept for an integrated quality management system. Considers performance indicators across four perspectives that will help academic libraries establish an integrated controlling system and to collect and evaluate performance as well as cost data…

In this study, 182 Canadian senior administrators, middle managers, and front-line librarians in public and academic libraries were asked to describe the nature of organizational change in their workplaces and how new technology affected the restructuring. Respondents agreed that financial pressure is driving most change and that technology is a…