A basic description of the Planning, Programming and Budgeting System (PPBS) and how it can be utilized by the practicing librarian is presented. PPBS is described as a system of relating planning to budgeting that seeks to get your dollars worth for you by analyzing what you are doing in the light of what you should be doing and plan to do in the…

Based on the premise that cost measurement for a library can be performed in the same manner as for an industrial organization, this paper presents a hypothetical cost determination problem of a small company which produces bricks. A summary of the five steps taken to develop the various cost figures are: (1) Assign all cost items to the…

Recent years have seen increased interest in extending the concept of budgeting to include activities related to planning, coordinating, and monitoring the entire operation of a library. There is strong evidence that the budgeting technique used can affect management potential. About 80% of total libraries use traditional line item or lump sum…

A 1979 Systems and Procedures Exchange Center (SPEC) survey focused on reviewing the current state of fiscal planning and cost studies in Association of Research Libraries (ARL) member libraries. The survey results indicate that, while some libraries are beginning to use cost analysis techniques to evaluate current programs, to plan for new…

Describes two types of program budgeting that were well received in the literature of the 1960s and 1970s. The results of a survey which examined the impact of zero-based budgeting (ZBB) and planning-programming-budgeting system (PPBS) on library budgets are presented, and potentially useful aspects of program budgeting are identified. (CLB)

The ABCs of financing church and synagogue libraries are presented in this guide as Acquiring Funds, Budgeting, and Cash Accounting. Acquiring funds and the basic means needed to start a library are described, including resources such as books, shelves, office supplies, and financial resources; ideas and methods are presented for soliciting both…

The Joint University Libraries (JUL) of Nashville, Tennessee have found that as they become increasingly complex they must make optimum use of their resources. In 1972, JUL initiated a planning effort, called Comprehensive Organizational/Operational Planning (CO/OP), designed to provide information for intelligent management decisions. Policy…