Cost Management for University Libraries

Cost Management for University Libraries

by Klaus Ceynowa
     
 

The cost accounting guidelines of this volume were developed through a project sponsored by the university libraries in Münster and Paderborn, Germany. The cost accounting methods were conceived as part of the fiscal framework of the main service institutions at universities. Methods for forecasting costs, constructing a chart of functional counts, and assessment… See more details below

Overview

The cost accounting guidelines of this volume were developed through a project sponsored by the university libraries in Münster and Paderborn, Germany. The cost accounting methods were conceived as part of the fiscal framework of the main service institutions at universities. Methods for forecasting costs, constructing a chart of functional counts, and assessment of staff costs are among the topics. The CD-ROM contains a software tool, LIBRARYMANAGER, developed as part of the project. The volume is not indexed. Distributed by Gale. Annotation (c)2003 Book News, Inc., Portland, OR

Product Details

ISBN-13:
9783598218347
Publisher:
Saur, K.G. Verlag Gmbh & Company
Publication date:
01/28/2002
Series:
IFLA Publications Series
Pages:
177
Product dimensions:
6.10(w) x 8.50(h) x 0.60(d)

Table of Contents

Foreword7
1Basic Principles of Cost Accounting for University Libraries9
2Cost Type Accounting44
3Cost Center Accounting62
4Activity based costing71
5Cost Management101
6Software Support for the Cost Management: LIBRARYMANAGER119
7Final Observation: Before You Start148
Appendix150
List of Sub-Processes for the University and Regional Library of Munster150
Glossary163
Bibliography171

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