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Peer reviewedCrowe, William J. – College and Research Libraries, 1982
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)
Descriptors: Budgeting, Library Administration, Library Expenditures, Library Planning
Peer reviewedRobinson, Barbara M.; Robinson, Sherman – Library Trends, 1994
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…
Descriptors: Budgeting, Costs, Library Administration, Library Planning
Download full textRandall, G. E. – 1975
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…
Descriptors: Budgeting, Budgets, Costs, Data Processing
