The Library Quarterly · 1972 · 30 citations · 9 references
Public AffairsAccountancyAccountingBudget EvaluationBudgetingCost AccountingBudget AnalysisExpenditure EstimationPerformance-based BudgetingPublic Expenditure AnalysisAccrual BudgetingExpenditure ComparisonLibrary AdministrationLibrary FundingLibrary Size EstimationLibrary Statistics
For optimal allocations of limited funds, it is necessary for libraries to develop measures of output. Various forms of user exposure to documents are discussed in an effort to develop such measures for public libraries. It is suggested that the accrual method of accounting be used to compare such measures with costs, and an illustrative computation is presented. It is shown how size of user population, amount of exposure, and costs for a given year can be estimated. Similar techniques are suggested for evaluation of library programs. This approach is then compared with current concepts of library standards. The paper concludes with suggestions for further research.
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Efficiency Criteria for the Operation of Large Libraries
Richard Meier · The Library Quarterly · 1961 · 23 citations
Classifying Courses in the University Catalog
William E. McGrath, Norma Durand · College & Research Libraries · 1969 · 20 citations · Full text