Cost Accounting Procedures for Public Libraries: A Model
This report presents a model developed to examine costs of public library services, such as reference, circulation, and special programs, to be used by librarians in implementing a program budget and planning a budget system. Allocations for personnel costs, materials costs, costs of supplies and se...
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Report |
| Sprache: | eng |
| Schlagworte: | |
| Online-Zugang: | Volltext bestellen |
| Tags: |
Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
|
| container_end_page | |
|---|---|
| container_issue | |
| container_start_page | |
| container_title | |
| container_volume | |
| creator | Sayre, Ed Thielen, Lee |
| description | This report presents a model developed to examine costs of public library services, such as reference, circulation, and special programs, to be used by librarians in implementing a program budget and planning a budget system. Allocations for personnel costs, materials costs, costs of supplies and services, technical processing costs, reference use of the circulating collection, and administrative costs are presented. Also included are tables showing breakdowns of individual personnel costs, time study sheets of library tasks, and personnel costs by function. (AP) |
| format | Report |
| fullrecord | <record><control><sourceid>eric_GA5</sourceid><recordid>TN_cdi_eric_primary_ED136739</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><ericid>ED136739</ericid><sourcerecordid>ED136739</sourcerecordid><originalsourceid>FETCH-eric_primary_ED1367393</originalsourceid><addsrcrecordid>eNrjZLBwzi8uUXBMTs4vzSvJzEtXCCjKT05NKS1KLVZIyy9SCChNyslMVvDJTCpKLMpMLbZScFTwzU9JzeFhYE1LzClO5YXS3Awybq4hzh66qUWZyfEFRZm5iUWV8a4uhsZm5saWxgSkAftuKwI</addsrcrecordid><sourcetype>Open Access Repository</sourcetype><iscdi>true</iscdi><recordtype>report</recordtype></control><display><type>report</type><title>Cost Accounting Procedures for Public Libraries: A Model</title><source>ERIC - Full Text Only (Discovery)</source><creator>Sayre, Ed ; Thielen, Lee</creator><creatorcontrib>Sayre, Ed ; Thielen, Lee ; Colorado State Library, Denver</creatorcontrib><description>This report presents a model developed to examine costs of public library services, such as reference, circulation, and special programs, to be used by librarians in implementing a program budget and planning a budget system. Allocations for personnel costs, materials costs, costs of supplies and services, technical processing costs, reference use of the circulating collection, and administrative costs are presented. Also included are tables showing breakdowns of individual personnel costs, time study sheets of library tasks, and personnel costs by function. (AP)</description><language>eng</language><subject>Budgeting ; Costs ; Librarians ; Library Circulation ; Library Expenditures ; Library Services ; Public Libraries ; Reference Services</subject><creationdate>1975</creationdate><tpages>30</tpages><format>30</format><oa>free_for_read</oa><woscitedreferencessubscribed>false</woscitedreferencessubscribed></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><link.rule.ids>230,690,780,885,4490</link.rule.ids><linktorsrc>$$Uhttp://eric.ed.gov/ERICWebPortal/detail?accno=ED136739$$EView_record_in_ERIC_Clearinghouse_on_Information_&_Technology$$FView_record_in_$$GERIC_Clearinghouse_on_Information_&_Technology$$Hfree_for_read</linktorsrc><backlink>$$Uhttp://eric.ed.gov/ERICWebPortal/detail?accno=ED136739$$DView record in ERIC$$Hfree_for_read</backlink></links><search><creatorcontrib>Sayre, Ed</creatorcontrib><creatorcontrib>Thielen, Lee</creatorcontrib><creatorcontrib>Colorado State Library, Denver</creatorcontrib><title>Cost Accounting Procedures for Public Libraries: A Model</title><description>This report presents a model developed to examine costs of public library services, such as reference, circulation, and special programs, to be used by librarians in implementing a program budget and planning a budget system. Allocations for personnel costs, materials costs, costs of supplies and services, technical processing costs, reference use of the circulating collection, and administrative costs are presented. Also included are tables showing breakdowns of individual personnel costs, time study sheets of library tasks, and personnel costs by function. (AP)</description><subject>Budgeting</subject><subject>Costs</subject><subject>Librarians</subject><subject>Library Circulation</subject><subject>Library Expenditures</subject><subject>Library Services</subject><subject>Public Libraries</subject><subject>Reference Services</subject><fulltext>true</fulltext><rsrctype>report</rsrctype><creationdate>1975</creationdate><recordtype>report</recordtype><sourceid>GA5</sourceid><recordid>eNrjZLBwzi8uUXBMTs4vzSvJzEtXCCjKT05NKS1KLVZIyy9SCChNyslMVvDJTCpKLMpMLbZScFTwzU9JzeFhYE1LzClO5YXS3Awybq4hzh66qUWZyfEFRZm5iUWV8a4uhsZm5saWxgSkAftuKwI</recordid><startdate>197507</startdate><enddate>197507</enddate><creator>Sayre, Ed</creator><creator>Thielen, Lee</creator><scope>ERI</scope><scope>GA5</scope></search><sort><creationdate>197507</creationdate><title>Cost Accounting Procedures for Public Libraries: A Model</title><author>Sayre, Ed ; Thielen, Lee</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-eric_primary_ED1367393</frbrgroupid><rsrctype>reports</rsrctype><prefilter>reports</prefilter><language>eng</language><creationdate>1975</creationdate><topic>Budgeting</topic><topic>Costs</topic><topic>Librarians</topic><topic>Library Circulation</topic><topic>Library Expenditures</topic><topic>Library Services</topic><topic>Public Libraries</topic><topic>Reference Services</topic><toplevel>online_resources</toplevel><creatorcontrib>Sayre, Ed</creatorcontrib><creatorcontrib>Thielen, Lee</creatorcontrib><creatorcontrib>Colorado State Library, Denver</creatorcontrib><collection>ERIC</collection><collection>ERIC - Full Text Only (Discovery)</collection></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext_linktorsrc</fulltext></delivery><addata><au>Sayre, Ed</au><au>Thielen, Lee</au><aucorp>Colorado State Library, Denver</aucorp><format>book</format><genre>unknown</genre><ristype>RPRT</ristype><ericid>ED136739</ericid><btitle>Cost Accounting Procedures for Public Libraries: A Model</btitle><date>1975-07</date><risdate>1975</risdate><abstract>This report presents a model developed to examine costs of public library services, such as reference, circulation, and special programs, to be used by librarians in implementing a program budget and planning a budget system. Allocations for personnel costs, materials costs, costs of supplies and services, technical processing costs, reference use of the circulating collection, and administrative costs are presented. Also included are tables showing breakdowns of individual personnel costs, time study sheets of library tasks, and personnel costs by function. (AP)</abstract><tpages>30</tpages><oa>free_for_read</oa></addata></record> |
| fulltext | fulltext_linktorsrc |
| identifier | |
| ispartof | |
| issn | |
| language | eng |
| recordid | cdi_eric_primary_ED136739 |
| source | ERIC - Full Text Only (Discovery) |
| subjects | Budgeting Costs Librarians Library Circulation Library Expenditures Library Services Public Libraries Reference Services |
| title | Cost Accounting Procedures for Public Libraries: A Model |
| url | https://sfx.bib-bvb.de/sfx_tum?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2024-12-23T22%3A04%3A01IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-eric_GA5&rft_val_fmt=info:ofi/fmt:kev:mtx:book&rft.genre=unknown&rft.btitle=Cost%20Accounting%20Procedures%20for%20Public%20Libraries:%20A%20Model&rft.au=Sayre,%20Ed&rft.aucorp=Colorado%20State%20Library,%20Denver&rft.date=1975-07&rft_id=info:doi/&rft_dat=%3Ceric_GA5%3EED136739%3C/eric_GA5%3E%3Curl%3E%3C/url%3E&disable_directlink=true&sfx.directlink=off&sfx.report_link=0&rft_id=info:oai/&rft_id=info:pmid/&rft_ericid=ED136739&rfr_iscdi=true |