Planning Programming Budgeting Systems involve the introduction of three major operational concepts. First, the development of an analytical capability to examine in depth both agency objectives and the various programs to meet these objectives. Second, the formation of a five-year planning and programming process combined with a sophisticated…

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…