ERIC Number: EJ402782
Record Type: CIJE
Publication Date: 1989
Reference Count: N/A
Cost Analysis: Methods and Realities.
Cummings, Martin M.
Library Administration & Management, v3 n4 p181-83 Fall 1989
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)
Publication Type: Journal Articles; Opinion Papers; Reports - Research
Education Level: N/A
Audience: Media Staff; Practitioners
Authoring Institution: N/A