The budgeting process in university libraries is assessed. Following consideration of the political context, approaches to costingof staff activities are discussed and other expenditure which has to begiven priority either in compiling estimates or in setting a budget areidentified. The various approaches to the control of serials expenditureand the allocation of the book budget between departments are consideredin some detail, particularly the reasons for using and the factors whichcan be used in creating a formula. The political problem of presentingthe budget to a Committee is highlighted and ways of keeping within thebudget through the year are described.
Library Management – Emerald Publishing
Published: Apr 1, 1991