ERIC Number: ED087387
Record Type: Non-Journal
Publication Date: 1973-Apr
Reference Count: N/A
Review of Budgeting Techniques in Academic and Research Libraries. ARL Management Supplement Volume One, Number Two.
Association of Research Libraries, Washington, DC. Office of Univ. Library Management Studies.
Recent years have seen increased interest in extending the concept of budgeting to include activities related to planning, coordinating, and monitoring the entire operation of a library. There is strong evidence that the budgeting technique used can affect management potential. About 80% of total libraries use traditional line item or lump sum techniques, in which the library budget is an integral part of the university budget and must reflect the library as only one of many cost centers of the parent organization. Some universities are experimenting with performance budgeting, basing their expenditures primarily on measurable units of performance. Some are moving toward either program budgeting, based on service provided or what is called the Planning, Programming, Budgeting System (PPBS), which applies the concepts of both the program and performance budget methods. Others are using formula budgeting--a line-item technique based on quantitative models for fund allocation. For the most part, formula budgeting is being imposed on libraries from the outside, usually by state legislatures. Many parent institutions prefer formula over other budget techniques. (CH)
Publication Type: N/A
Education Level: N/A
Authoring Institution: Association of Research Libraries, Washington, DC. Office of Univ. Library Management Studies.