Financial and cost management for libraries and information services:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London [u.a.]
Bowker Saur
1998
|
| Ausgabe: | 2. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 1. Aufl. u.d.T.: Roberts, Stephen A.: Cost management for library and information services |
| Beschreibung: | XXV, 406 S. |
| ISBN: | 185739089X |
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Datensatz im Suchindex
| _version_ | 1804126962230231040 |
|---|---|
| adam_text | Contents
Preface to the first edition xiii
Preface to the second edition xvii
Acknowledgements xxi
Tables xxiii
Figures xxiv
1 Context 1
1.1 Libraries, information and the financial
environment: definitions and purpose 1
1.2 The financial managerial environment 4
1.3 Economic and financial pressures faced by
libraries 10
1.4 The need for management information 14
1.5 Library and information organizations: denning
characteristics 16
1.6 The changing organizational environment 20
1.7 Contemporary public and organizational life 21
1.8 New paradigms in organizational management 24
1.9 Impacts of contemporary change on the nature of
professional practice 27
1.9.1 Further reading: Context, orientation and
purpose 30
2 Resource management: strategies and techniques 33
J 2.1 The nature of resource management in library and
information services 33
vi Contents
2.2 The requirements of contemporary library and
information management 36
2.3 Business strategy 37
2.4 Business planning 39
2.5 The strategy of library and information service
businesses 42
2.6 Planning the productive process: constructing the
business plan 43
2.7 Programme basis and definition 47
2.8 Resource distribution and allocation 49
2.9 Budgetary planning 49
2.10 Budgetary policy and budgetary strategy 50
2.11 Budgetary structures: the basis for planning 51
2.12 Budgetary management and monitoring 56
2.13 Resources: an overview of the main types 61
2.14 Resource management models and the
process of resource management 67
2.15 Resourcing levels for library and information
services 71
2.15.1 Further reading: resource management,
planning and budgeting 73
3 Financial management 77
3.1 Concepts 77
3.2 Sources of finance and income 85
3.3 Planning and budgeting: the financial
dimension 88
3.4 Cost centre development 89
3.5 Microfinancial management and procedures 90
3.6 Devolved budgeting and business units 92
3.7 Market testing and contracting out/full cost
recovery and commercialization 93
3.8 Income generation and the revenue budget 97
3.9 Growth and contraction: financial
implications 111
3.10 Capital funding and strategies 113
3.11 Projection and forecasting 114
3.12 The changing budgetary environment 114
3.13 Summary and progression 119
3.13.1 Further reading: Financial management; 119
Budgetary planning; 122
Budgetary management and monitoring 124
Contents vii
4 Information needs and requirements 125
4.1 Defining management information by the resource
management process 125
4.1.1 Specifying goals 126
4.1.2 Standards 126
4.1.3 Budgets and resource allocation 128
4.1.4 Effectiveness criteria and performance
measures 128
4.1.5 Resource management 128
4.1.6 Statistical and performance parameters and
data 129
4.1.7 Other statistical measures and data 129
4.1.8 Inputs and input costs 129
4.1.9 Outputs and output costs 130
4.1.10 Input/output comparisons 130
4.1.11 Generated management information 131
4.1.12 Management information system (MIS) 131
4.1.13 Decision support systems (DSS) 131
4.1.14 Programme map 131
4.2 Denning categories of management information 132
4.3 Performance measures 137
4.4. Evaluation 141
4.5 Cost measurement, output measurement and
evaluation 146
4.6 Financial data and cost data 150
4.7 Cost data: needs, requirements and strategies 152
4.8 Managerial and economic structure 154
4.9 Further reading: Goals and performance and the
study of performance and evaluation 155
5 Methods of cost measurement 159
5.1 Service cost structure: input, throughput, output,
and budgets and costs 159
5.1.1 Input 159
5.1.2 Throughput 161
5.1.3 Output 162
5.1.4 Budgets and costs 164
5.2 Types of cost study for library and information
services 164
5.2.1 Cost analysis 167
5.2.2 Cost distribution and/or cost allocation 169
5.2.3 Unit costing and timing 172
iriii Contents
5.2A Cost effectiveness measures 172
5.2.5 Cost benefit measures 174
5.3 The categorization of costs 176
5.3.1 The nature of cost 176
5.3.2 Classification of costs 176
5.3.3 Library and information services models
and accounting categories 177
5.3.4 The framework of cost accounting 179
5.3.5 The identification of tasks, activities and
structures, and the coding of cost centres and
account categories 179
5.3.6 The nature of primary expenses 184
5.3.7 The expenses incurred in library and
information operations 184
5.3.8 Revenues 189
5.4 Calculation of costs 190
5.5 Capital charges, current costs and overheads 192
5.6 Measurement of labour time input 195
5.6.1 Method study and work measurement 195
5.6.2 Time study 199
5.6.3 Time accounting conventions 202
5.7 Generalized cost measurement models 203
5.7.1 The concept of a generalized cost
measurement model 203
5.7.2 Measurement or estimation? 204
5.7.3 Cost analysis and cost studies: methods
and practices summarized 206
5.7.4 The wider dimensions of cost analysis:
a commentary 211
5.7.5 Further reading: Managerial and economic
terminology; Basic approaches to cost study; 215
Cost accounting tools; 218
Cost measures and related measures 219
6 Implementation of cost measurement 221
6.1 Defining needs and requirements 221
6.2 Cost study needs: a checklist 222
6.3 Study design 223
6.3.1 Procedural approach 223
6.3.2 Methodological approach 224
6.3.3 Technical approach 224
6.3.4 Post study 224
Contents ix
6.4 System description 225
6.5 Data collection and field measurement 225
6.6 Work measurement practice 226
6.7 Processing and analysis of results 227
6.8 Factors affecting implementation of cost studies
and use and interpretation of data 228
6.9 Developing a cost and management accounting
system 230
6.10 An action programme and checklist 231
6.11 Management measures and checklists 234
6.11.1 Input measures 234
6.11.2 Throughput measures 235
6.11.3 Output measures 236
6.11.4 Further reading: Investigating and
describing systems; 238
Work measurement; 239
Practical considerations; Cost studies:
some guideline sources 241
7 Developments in managerial economics 245
7.1 An integrated approach to budgeting,
accounting, costing and performance
measurement 245
7.2 Sources of statistics, performance measures and
management data 249
7.3 Management information systems and related
developments 253
7.3.1 Resources management systems and
management information 253
7.3.2 Planning and review 255
7.3.3 Programming 255
7.3.4 Budgeting 255
7.3.5 Accounting and management
accounting 256
7.4 Management information systems 256
7.4.1 Basic characteristics of library and
information service management
information systems 257
7.4.2 Manual systems 262
7.4.3 Computer based systems 263
7.4.4 Accounting and cost control in
management information systems 264
x Contents
7.4.5 Reporting cost data in a management
information system 264
7.4.6 Practical development of a library
and information service management
information system 265
7.5 Development of managerial and economic
models 266
7.5.1 Role of formal models in resource
management 266
7.5.2 A structure for economic decision making 267
7.5.3 The relationship between cost measurement
and studies of effectiveness, performance,
impact and benefit 267
7.5.4 A forward view 269
7.5.5 Further reading: Programming and budgeting,
costing and accounting; 271
Management information systems; 272
Library and information services resource
management; 274
Towards managerial economics; 275
Reviews of the literature and bibliographies 278
8 Applying principles to practice 281
8.1 A simulated cost and financial management study:
introduction 281
8.1.1 European Business Information Consultants
(EBIC) the context 286
8.1.2 Needs and requirements 292
8.1.3 Methods 295
8.1.4 Implementation 297
8.1.5 Managerial economics 299
8.1.6 Practising with the EBIC model 300
8.2 Costing for budgetary planning 306
8.3 Unit costing and service costing 309
8.4 Costing for market orientated operations 309
8.4.1 Costing, charging and pricing 310
8.4.2 Marginal cost recovery 313
8.4.3 Cost regimes for contracting out 315
8.4.4 Commercialization and full cost recovery 316
8.4.5 Further reading: Pricing and charging 318
8.5 Extending examples, applications and practice 319
8.5.1 Improving budgetary practices 320
Contents xi
8.5.2 Quality in financial management: the overall
goal 321
8.5.3 Making progress: a selection of readings 322
References 325
Glossary 337
Appendices 357
1. Specimen information file contents 357
2. The description of library systems 367
3. An industrial accounts classification 373
4. Summary task description listing 379
5. Data recording forms 385
6. A library management information system 389
Index 399
|
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| dewey-hundreds | 000 - Computer science, information, general works |
| dewey-ones | 025 - Operations of libraries and archives |
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| dewey-search | 025.11 |
| dewey-sort | 225.11 |
| dewey-tens | 020 - Library and information sciences |
| discipline | Allgemeines |
| edition | 2. ed. |
| format | Book |
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| spelling | Roberts, Stephen A. 1946- Verfasser (DE-588)172333792 aut Financial and cost management for libraries and information services Stephen A. Roberts 2. ed. London [u.a.] Bowker Saur 1998 XXV, 406 S. txt rdacontent n rdamedia nc rdacarrier 1. Aufl. u.d.T.: Roberts, Stephen A.: Cost management for library and information services Bibliothek (DE-588)4006439-6 gnd rswk-swf Informationseinrichtung (DE-588)4161667-4 gnd rswk-swf Kostenmanagement (DE-588)4323274-7 gnd rswk-swf Finanzmanagement (DE-588)4139075-1 gnd rswk-swf Bibliothek (DE-588)4006439-6 s Finanzmanagement (DE-588)4139075-1 s DE-604 Informationseinrichtung (DE-588)4161667-4 s Kostenmanagement (DE-588)4323274-7 s HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008364408&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Roberts, Stephen A. 1946- Financial and cost management for libraries and information services Bibliothek (DE-588)4006439-6 gnd Informationseinrichtung (DE-588)4161667-4 gnd Kostenmanagement (DE-588)4323274-7 gnd Finanzmanagement (DE-588)4139075-1 gnd |
| subject_GND | (DE-588)4006439-6 (DE-588)4161667-4 (DE-588)4323274-7 (DE-588)4139075-1 |
| title | Financial and cost management for libraries and information services |
| title_auth | Financial and cost management for libraries and information services |
| title_exact_search | Financial and cost management for libraries and information services |
| title_full | Financial and cost management for libraries and information services Stephen A. Roberts |
| title_fullStr | Financial and cost management for libraries and information services Stephen A. Roberts |
| title_full_unstemmed | Financial and cost management for libraries and information services Stephen A. Roberts |
| title_short | Financial and cost management for libraries and information services |
| title_sort | financial and cost management for libraries and information services |
| topic | Bibliothek (DE-588)4006439-6 gnd Informationseinrichtung (DE-588)4161667-4 gnd Kostenmanagement (DE-588)4323274-7 gnd Finanzmanagement (DE-588)4139075-1 gnd |
| topic_facet | Bibliothek Informationseinrichtung Kostenmanagement Finanzmanagement |
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