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| Main Author: | |
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| Format: | Recurso educativo Open Access |
| Language: | en |
| Published: |
1968
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| Subjects: | |
| Online Access: | https://eric.ed.gov/?id=ED045120 |
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Table of Contents:
- Measuring Library Costs. Mlynarczyk, Frank, Jr. Budgeting Cost Effectiveness Cost Estimates Library Planning Program Budgeting Program Costs Program Development Unit Costs 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 appropriate departments, and to functions within the departments if necessary. The total of these costs for each department constitutes the "direct costs" for that department. (2) Study the relationships among the various departments to reach a conclusion about the order of allocation to departments. (3) Identify a meaningful measure of output of the "service" departments in operational terms. This measure is called the allocation basis. (4) Perform the necessary step-by-step allocation computations to determine the full costs of the "producing" departments. (5) Determine any unit-cost figures desired by dividing the full costs by the output of the "producing" departments. (MF)