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ERIC Number: ED422967
Record Type: Non-Journal
Publication Date: 1996
Pages: 197
Abstractor: N/A
Reference Count: N/A
ISBN: ISBN-0-8108-2974-6
ISSN: N/A
Financial Planning for Libraries. Second Edition. The Library Administration Series, No. 8.
Prentice, Ann E.
This new edition retains the underlying principles which distinguished the earlier volume: the impact of the economic environment on libraries, the interrelations of financial and service planning, attention to budgeting, and realistic appraisal of the prospects for the support of libraries. Added to this foundation are the economic and governmental base of the 1990s and the impact of new technology and the emerging information infrastructure, down to the Internet and the 1994 National Telecommunications and Information Administration (NTIA), as well as prospects along the Information Highway. Nine chapters include: (1) "The Environment for Financial Planning"; (2) "Budgeting as Planning"; (3) "Internal Budget Management"; (4) "Data Gathering Methodologies"; (5) "Budget Design"; (6) "Capital Budgeting"; (7) "Sources of Income"; (8) "Financial Control"; and (9) "A Possible Future." The book first takes a broad look at the environment in which financial planning must take place. Discussion deals with political, economic, and technological trends and their impact on library appropriations and expenditures. Library administrators are urged to develop sensitivity to such trends. Considerable attention is given to newer budget forms--performance, program, zero-base--that stress the foundation of planning. Such emphasis leads to examinations of financial measurement and accountability. The techniques of financial planning are presented for gathering data, for analyzing costs, and for controlling expenditures. The topic of cost/benefit analysis is covered, with recognition of the difficulty of objectively determining the individual or social value of library services. A chapter is devoted to sources of income and the seeking of appropriations. The book ends with a look ahead at financial prospects. (AEF)
Scarecrow Press, Inc., 4720 Boston Way, Lanham, MD 20706; phone: 800-462-6420; ($32.50).
Publication Type: Books; Reports - Evaluative
Education Level: N/A
Audience: Administrators; Media Staff; Practitioners
Language: English
Sponsor: N/A
Authoring Institution: N/A