Argues that librarians need to be concerned with cost analysis of library functions and services because, in the allocation of resources, decision makers will favor library managers who demonstrate understanding of the relationships between costs and productive outputs. Factors that should be included in a reliable scheme for cost accounting are…

Developed as part of a three-year project funded by the Library Services and Construction Act (LSCA), this manual is designed to present librarians in the State of California with an alternative, "sense-making" approach to assessing the information needs of patrons and potential patrons and to assessing accountability, i.e., whether…