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ERIC Number: ED045120
Record Type: RIE
Publication Date: 1968
Pages: 13
Abstractor: N/A
Reference Count: 0
Measuring Library Costs.
Mlynarczyk, Frank, Jr.
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)
Publication Type: N/A
Education Level: N/A
Audience: N/A
Language: N/A
Sponsor: N/A
Authoring Institution: Wayne State Univ., Detroit, MI. Dept. of Library Science.
Identifiers: Planning Programming Budgeting System
Note: Paper presented at an Institute on Program Planning and Budgeting Systems for Libraries at Wayne State Univ., Detroit, Mich., Dept. of Library Science, spring 1968