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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
