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| Main Author: | |
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| Format: | Recurso educativo Open Access |
| Language: | en |
| Published: |
1989
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| Subjects: | |
| Online Access: | https://eric.ed.gov/?id=EJ402782 |
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Table of Contents:
- Cost Analysis: Methods and Realities. Cummings, Martin M. Accountability Budgets Cost Effectiveness Financial Support Library Expenditures Library Planning Library Services Needs Assessment Research Methodology Resource Allocation Argues that librarians need to be concerned with cost analysis of library functions and services because, in the allocation of resources, decision makers will favor library managers who demonstrate understanding of the relationships between costs and productive outputs. Factors that should be included in a reliable scheme for cost accounting are discussed. (four references) (CLB)