Argues that librarians need to be concerned with cost analysis of library functions and services because, in the allocation of resources, decision makers will favor library managers who demonstrate understanding of the relationships between costs and productive outputs. Factors that should be included in a reliable scheme for cost accounting are…

Three papers on library budget priorities for the 1990s discuss (1) reallocating the budget to spend less on staff and more on collections and access; (2) budget concerns of public libraries, emphasizing the future role of libraries; and (3) the academic library perspective, including assumptions, evaluation, and new paradigms related to library…