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ERIC Number: EJ045884
Record Type: Journal
Publication Date: 1971
Pages: N/A
Abstractor: N/A
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Cost Accounting and Analysis for University Libraries
Leimkuhler, Ferdinand F.; Cooper, Michael D.
College and Research Libraries, 32, 6, 449-464, Nov 71
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)
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