Cost Management for University Libraries

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dc.audienceAudience::IFLA Publicationsen_US
dc.contributor.authorInternational Federation of Library Associations and Institutions (IFLA)
dc.contributor.editorCeynowa, Klaus
dc.contributor.editorConers, Andre
dc.contributor.translatorNicholson, Patrick
dc.date.accessioned2023-02-13T10:59:12Z
dc.date.available2003-01-18
dc.date.available2023-02-13T10:59:12Z
dc.date.issued2003-01-18
dc.description.abstractFinancial autonomy, global budgets, budgeting, decentralized resources management – new challenges in financing and cost management confront not only academic libraries, but also all other kinds of university institution. At the same time, due to the financial tension currently surrounding public authority budgets, many university libraries are losing the scope they need to take action to an alarming degree: High demands, especially in the field of electronic media, clash with increasingly trimmed budgets. Under these circumstances, economic tools, promising to identify cost cutting potentials and an optimal allocation of scarce resources, are receiving increasing attention. Cost-benefit accounting in particular is seen as a promising way to significantly improve cost transparency and cost consciousness. Emphasizing practical orientation, this volume presents the results of the DFG (German Research Society) project “Cost Management for University Libraries”, edited by the university libraries of Münster, Düsseldorf and Paderborn. The introductory section illustrates the methodical basis of cost accounting adjusted to the framework of centralized university institutions. The practical section provides details on the setting up of cost accounting for libraries, with particular emphasis on the concept of process cost accounting. The final section presents strategies of active resource management aimed at optimising the cost situation. The volume is accompanied by a CD featuring LIBRARYMANAGER, a software tool especially developed within the framework of the project to support each stage in the process of accounting – types of costs, cost centres, cost bearers.en_US
dc.identifier.isbn10 : 3-598-21834-6
dc.identifier.urihttps://repository.ifla.org/handle/20.500.14598/2512
dc.language.isoenen_US
dc.publisherDe Gruyter Sauren_US
dc.relation.ispartofIFLA Publications Series;Vol. 104en_US
dc.relation.ispartofseriesIFLA Publications;104
dc.rights.holderInternational Federation of Library Associations and Institutions (IFLA)en_US
dc.subjectSubject::Academic and research librariesen_US
dc.subjectSubject::Collection developmenten_US
dc.subjectSubject::Cost managementen_US
dc.titleCost Management for University Librariesen_US
dc.typeFlagship Publicationsen_US
dc.typeSerialsen_US
ifla.UnitUnits::Other::Otheren_US
ifla.oPubId7182en_US

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