This article reviews the key features of zero base budgeting as a budgeting/planning system, discusses the applications of ZBB reported in the literature, and summarizes its special benefits and problems for libraries. Fifteen references are included. (Author/RAA)

Discusses strategic planning in libraries and outlines a cost-finding methodology to help library administrators practice strategic budgeting. Highlights include identifying products and services; types of budgets; types of costs; creating an enhanced operating budget; creating a program budget; and outputs and unit costs. (Contains six…

The new budget and accounting system for the California community colleges uses an activity-centered approach to expenditure reporting which describes real resource requirements (faculty, supporting staff, supplies, etc.), their costs (objects of expenditures), and relative use in each of the major activities which describe community college…

Assesses the financial impact of online services for management and describes the process of financial management of the online search service at Charles River Associates, Inc. The areas of budgeting, pricing, and controlling are examined in the context of a financial management methodology. (CWM)

Discusses some of the factors that librarians should consider when planning to automate their libraries. These factors include vendor and systems selection; equipment; support; additional costs; and time. Seven tips to avoid common automation pitfalls are also given. (MAB)

This manual is written for the manager or supervisor responsible for instituting an energy management program for municipal buildings. An introduction discusses the management issues facing municipal government in dealing with the need to reduce energy consumption. The guide reviews methods for central coordination of activity to ensure that…

This document provides the definitions and procedures for the costing portion of the NCHEMS Information Exchange Procedures (IEP). Also included is an overview of the eight steps and more detailed activities to be performed by institutions using related computer software to conduct the IEP cost study. The IEP cost study implementation steps are:…

This model provides guidelines for estimating the costs which will be incurred in the implementation of a career education program at all grade levels. The estimation of annual costs is outlined for programs in the areas of teacher inservice training, dropout prevention, counseling, career exploration (required and elective), and vocational…

Rising health care costs can be minimized if public health education can induce individuals to adopt a wellness-oriented behavior pattern. (LH)

The training course has been prepared for personnel of the Navy and Navy Reserve studying for advancement to the rates of Ship's Serviceman third or second class. The Ship's Serviceman 3 specializes as a clerk, barber, cobbler, tailor, or laundryman. Ship's Serviceman 2 exercises administrative and management control over resale and service…

A description is provided of the format used to estimate the costs associated with the development and operation of a computer-managed instructional system. Total costs are conceptualized as a function of the number of hours devoted to each stage of the project and the cost per hour. The data management systems which were developed required…

Defining financial management as the provision of financial data for, and the use of that data in, the planning, management, and evaluation functions of an institution, this document suggests an approach to improvement in the provision of financial data. A series of five cost sheets are presented which allow for cost calculations at differing…

Computerized formula-driven budget models are used by the Washington community college system to define resource needs for legislative budget requests and to distribute legislative appropriations among 22 community college districts. This manual outlines the sources of information needed to operate the model and illustrates the principles on which…

This handbook on school finance is prepared to give the taxpayers of the state of Washington an overview of the financing and organization of the public schools, grades K-12. An attempt has been made to show in general terms where the revenues to support this segment of public education come from, how they are distributed to individual school…

This book provides practical advice on problems of institutional plant management to physical plant administrators. Areas covered include the role, organization, and facilities of the physical plant department; personnel administration; financial administration; buildings maintenance and operation; custodial services; utilities distribution…