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Bibliographic Details
Main Authors: Leimkuhler, Ferdinand F., Cooper, Michael D.
Format: Recurso educativo Open Access
Language:en
Published: 1971
Subjects:
Online Access:https://eric.ed.gov/?id=EJ045884
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Table of Contents:
  • Cost Accounting and Analysis for University Libraries Leimkuhler, Ferdinand F. Cooper, Michael D. Budgets College Libraries Costs Library Planning Models Program Costs Unit Costs The approach to library planning studied in this paper is the use of accounting models to measure library costs and implement program budgets. A cost-flow model for a university library is developed and tested with historical data from the General Library at the University of California, Berkeley. (4 references) (Author)