The Library Labor Cost Accounting System will provide visibility on current costs of manually processing library materials, at each campus as well as system-wide. The scope of the study includes the following: (1) 100 individual activities, grouped into 14 functional areas, e.g., Ordering, Receiving; and into 3 major operations: Acquisitions, Cataloging, Administration; (2) Hours spent and hourly rate, extended to dollar cost; (3) Level of skill, e.g., professional librarian, clerk, etc.; (4) Media, e.g., books, periodicals, A/V; and (5) Average unit cost as well as total cost. Output from the study will consist of three summaries and a detail report. Each summary report consists of one page, and reflects all nineteen campuses. The detail report displays statistics on each activity, for each media, for each campus. In addition to demonstrating current costs, the study should provide a basis for examining the cost-effectiveness of potential automation of various library activities. To accommodate this later application, the system makes extensive use of tables. Three programs are being prepared, to input the raw data and output the reports. It is envisioned that these programs may also be utilized for examining other library costs, such as circulation control, should that prove desirable. (Author/NH)