Funding sources and uses, and major expense categories are discussed. Trends indicate most academic libraries get funding from their own universities and in some instances from substantial gifts and endowments. Materials budgets have been redistributed in favor of serials at the expense of books. (Author/MBR)

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…