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)

Recommends that budget planning for college libraries be based on performance and unit costs rather than on budget formulas. Consideration should be given to the program of library services, the kind of services performed and the adequacy of this performance. Presents eight basic requirements as a standard for planning individual library budgets.…

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)

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…

This manual for librarians offers both background information and practical advice on library budgeting. Seven chapters make up this book: (1) Numbers, Your Library, and You; (2) Kinds of Budgets; (3) Measuring Ourselves; (4) Alternate Resources: Grants and Endowments; (5) More Alternate Resources: Volunteers, Fund Raising; (6) Fees for Library…

The steps involved in tailoring a periodical and monograph price index to a university library are examined, as are the difficulties involved in applying a simple methodology such as a price index when the data base has not been organized to play an active role in the decision-making process. The following topics are addressed: the shifting of…

This preliminary edition bibliography was designed as a working tool for librarians who require a representative collection of references on library budgeting, cost effectiveness, costing, fees, funding, insurance, prices, and financial management generally. It contains entries for 850 English language documents on economic aspects of information…

In July 1982, 10 member libraries of the Association of Research Libraries (ARL) were surveyed to obtain information on their existing budget practices. Libraries participating in the study were the University of California, Santa Barbara; University of Chicago; University of Colorado; University of Florida; Iowa State University; Notre Dame…

Empirically and rationally derived bases for determining the costs for industrial libraries are suggested. Taken into consideration is the fact that recent accounting procedures and the advent of new technologies have introduced costs into the library budget so that literature and personnel costs may now account for only 75-80 percent of the…

The distribution of funds for university administration and support for a hypothetical state university system using 11 state funding formulas is reviewed. Data for a hypothetical system of 11 institutions of varying size and student level mix were used. The distributions for university administration and support include library support, student…

To learn first hand how the libraries of North Carolina, especially public libraries, function in spite of budget cuts, a hearing was held in Lumberton (North Carolina) to hear the testimony of interested parties from the state and national levels and specifically from the congressional district of southeastern North Carolina. While library…