THE BUDGET: AN IMPRECISE DOCUMENT FOR COST ANALYSIS

THE BUDGET: AN IMPRECISE DOCUMENT FOR COST ANALYSIS

In times of fiscal stringency, administrators and managers are pressured to reduce costs, to find more innovative and more efficient methods of providing services. The largest portion of library expenditures is allocated for personnel (usually 65 percent or more of the budget), followed by 12 percen...

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Veröffentlicht in:The Bottom line (New York, N.Y.) N.Y.), 1991-04, Vol.4 (4), p.37-38
1. Verfasser: Eisner, Joseph
Format: Artikel
Sprache:eng
Online-Zugang:Volltext
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Zusammenfassung:In times of fiscal stringency, administrators and managers are pressured to reduce costs, to find more innovative and more efficient methods of providing services. The largest portion of library expenditures is allocated for personnel (usually 65 percent or more of the budget), followed by 12 percent to 15 percent for materials. Thus these two areas are generally the first places where reductions are sought.
ISSN:0888-045X
2054-1724
DOI:10.1108/eb025310