The rationale for using Activity-Based Costing (ABC) in a library is to allocate indirect costs to products and services based on the factors that most influence them. This paper discusses the benefits of ABC to library managers and explains the steps involved in implementing ABC in the user services area of an Australian academic library.…

The 100 highest-spending research universities and technological institutes are ranked according to total spending on research and development and separately according to their total federally financed research and development expenditures. The 100 institutions account for about $12.3 billion of the total $15 billion in such spending for all…

Argues that recent dramatic increases in the numbers and prices of scholarly journals are evidence of a distorted economic marketplace for scholarly information. The discussion covers the strategies needed to reshape the current system of scholarly communication and the need for leadership within the research library community. (34 references)…

Analyzes the cost of reading and language arts seatwork materials for second-graders. Reports that while a considerable amount of time and money is being spent on seatwork materials, they do not seem to be effective activities for developing reading abilities. (MM)

Discusses issues related to formula funding and budgeting in higher education, in general, and in academic libraries, specifically. The strengths and weaknesses of state funding formulas and academic library budgeting formulas are evaluated, based on a survey of libraries in eight states. The role of coordinating agencies and structures is also…

Faculty members must understand the actual finances of educational institutions in order to achieve less biased allocations. Increased faculty awareness of total resources can help shift allocation patterns, making institutional resources more effective in accomplishing the mission of higher education. (MLW)

Asserts that, although many arguments in favor of user fees for library services are based on economics, little economic benefit is actually gained by levying charges for some services. A microeconomics model that has been used to demonstrate the benefits of user fees is critiqued, and the issue of accountability is discussed. (23 references) (CLB)

Data from a survey of 88 computer-assisted instruction (CAI) projects suggests that (1) costs of CAI include far more than computer hardware, (2) CAI is not always more cost effective than other alternatives, and (3) underutilization of CAI delivery systems reduces cost effectiveness. (IAH)

Cost information influences many decisions managers and school administrators make. A well-conceived cost analysis promotes financial control and accountability, and should be used as a mainstream management activity in nonprofit organizations in order for them to become more cost-conscious and efficient. Two case studies are presented. (VM)

Discusses the need for research libraries to develop a greater sense of financial accountability, both from a moral standpoint and to provide better services. Topics covered include areas where cost benefit tradeoffs have been neglected, possible consequences of not becoming accountable, and the debate over user fees. (12 references) (CLB)

Examines the factors that indicate slowing economic growth in the United States and their possible impact on library funding and expenditures. Areas discussed include government funding of libraries, regional economic differences, the increasing prices of library materials, and the overall economic outlook for libraries. (CLB)

Illustrates statistical data on spending money for research and development in chemistry and chemical engineering. The data is presented by overview, federal government, industry, universities and colleges, and international. Provides many tables and graphs. (YP)

Bull markets and increased giving boosted the total value of major college endowments more than $8-billion in fiscal 1993. In addition, despite financial pressures, colleges are enforcing budgetary discipline and restraining spending from their endowment income. A table details the market value of 437 major institutional endowments for June 30,…

Reports the results of "Library Journal's" 1995 national budget survey of 1,624 small, medium, and large public libraries which asked how funding changed over the last fiscal year. Per capita spending, materials budget, salaries, political issues, and staffing are discussed, and tables show survey results. (LRW)

An examination of data on school expenditures between 1966-1967 and 1990-1991 in nine school districts chosen as representative of districts nationwide revealed that most of the new resources going to public education in the last 25 years was spent to achieve goals other than academic achievement for students in the regular school program. (MLF)