Zero-base budgeting in library management:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | Undetermined |
| Veröffentlicht: |
1980
|
| Online-Zugang: | Inhaltsverzeichnis |
Internformat
MARC
| LEADER | 00000nam a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV018050613 | ||
| 003 | DE-604 | ||
| 005 | 00000000000000.0 | ||
| 007 | t | ||
| 008 | 040415s1980 |||| 00||| und d | ||
| 035 | |a (OCoLC)251654953 | ||
| 035 | |a (DE-599)BVBBV018050613 | ||
| 040 | |a DE-604 |b ger | ||
| 041 | |a und | ||
| 049 | |a DE-12 | ||
| 100 | 1 | |a Chen, Ching-chih |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Zero-base budgeting in library management |
| 264 | 1 | |c 1980 | |
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 505 | 0 | |a A manual for librarians.<br>(Phoenix/Ariz.): Oryx Pr. 1980. XIV, 293 S.m.Abb.u.Taf. 4<br>A Neal-Schuman professional book. | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010821432&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-010821432 | ||
| 980 | 4 | |a (DE-12)AK04030864 | |
Datensatz im Suchindex
| _version_ | 1804130663326023680 |
|---|---|
| adam_text | Contents
List of Figures and Tables in Part I xi
Acknowledgements xii
Introduction xiii
PARTI. General Discussion 1
Chapter One Fundamentals of Budgeting 3
Uses for a budget 3
The budget as a planning tool 3
Using the budget to determine causes of action 3
The budget as a control agent 4
Using the budget for accountability 5
Who does the budgeting? 5
Budgetary control and responsibility centers 6
Methods of budgeting analysis 6
Management of the budget process 6
Types of budgeting in libraries 6
Line item budgeting 7
Lump sum budgeting 9
Formula budgeting 9
Program budgeting 10
Performance budgeting 10
Planning programing budgeting System 10
Chapter Two What Is Zero Base Budgeting? 12
Definition 12
Basic steps 14
Where has it been used? 14
A Base Review 16
Alternative Program Levels System (APLS) 16
How does ZBB work? 16
ZBB process—overview 16
What is different about ZBB? 19
WhocanuseZBB? 19
Summary 20
viii Zero Base Budgeting in Library Management
ChapterThree Decision Packages 21
Decision units in libraries 21
Size of the organizational level 22
Decision making ability 23
Time constraints 23
Summary 23
Examples of possible library decision units 24
Formulating decision packages in libraries 24
Statement of goals and objectives 24
Examination of current operations and resources 25
Identification of alternatives 25
WorkJoad and Performance measures 28
Performance measurement in federal libraries 28
Preparation of an incremental budget for levels of Services 30
The reduced level budget 30
The nonreduced first level budget 30
Decision package forms 32
Chapter Four The Ranking Process and Resource Allocation 36
The ranking procedure 36
Problems with the ranking process 39
Ranking approaches 40
Single Standard approach 40
Voting approach 40
Major category approach 41
Multiple standard approach 41
Ranking forms 42
Resource allocation 46
Chapter Five Follow Up Controls to the ZBB Process 48
What is Performance evaluation? 48
Where should the Performance audit Start? 48
Who should be involved in Performance control and evaluation? 49
How does the Performance audit work? 49
Summary 55
Chapter Six The Disadvantages and Advantages of ZBB 56
Problems 56
Benefits 58
Users evaluation of ZBB 58
Summary 59
Chapter Seven Managing ZBB and Its Implications to Library Managers 61
Library strategy plan 66
Key factors for successful ZBB 66
Summary 68
PART II. Library ZBB Examples 69
Example One Department of Fisheries and Environment of Canada Library, Ottawa,
Canada 71
Contents ix
Background Information 71
Librarian s Comment on ZBB Experience 71
Sample Forms Used by Fisheries and Environment, Canada 72
Summary A Base Review at Departmental Library 91
A Base Expenditure Review 99
Example Two Oregon State Library, Salem, Oregon 104
1979 81 Biennial Budget Preparational Manual 104
1979 81 APLS Prepared by the Oregon State Library (selected pages) 111
Example Three Lockwood Library, State University of New York at Buffalo,
New York 162
Background Information 162
Librarian s Comment on ZBB Experience 162
Sample ZBB Materials Prepared by Lockwood Reference Staff 163
Sample ZBB Materials Prepared by Lockwood Collection Development Staff 182
Example Four Ryerson Polytechnical Institute Library, Toronto, Ontario, Canada 190
Background Information on the Library 190
Librarian s Comment on ZBB Experience 190
ZBB Manual of Ryerson Polytechnical Institute 191
Summary of Library Operations on ZBB Preliminary Phase
Decemberl8, 1977 215
Example Five Francis Carrick Thomas Library, Transylvania University Lexington,
Kentucky 228
Background Information and Librarian s Comment 228
Sample Summary of Library s Overall Budget Plan 229
Additional Sample Decision Package on Access to Uncataloged
Materials 223
Example Six Library, Arthur D. Little, Inc., Boston, Massachusetts 239
Zero Base Budgeting: A Corporate Library Experience 239
Corporate Support and Library 240
Library Budget Form 241
Budget Form for Central Services 242
Detail of Overhead Expenses 243
Processing Center 1979 Present Staffing 244
Processing Center 1979 Proposed Staffing 252
Example Seven Public Utilities Technical Information Center/Corporate Library, Central
Vermont Public Services Corporation, Rutland, Vermont 260
Background Information 260
Corporation s ZBB Manual 261
Summary of Library Decision Packages 270
Glossary 281
Bibliography 285
Index 291
Figures and Table in Part I
Figure 1.1 Line Item Budget Summary Sheet 7
1.2 Traditional Budgeting Techniques (Stress on Past Expenditure Level) 8
1.3 FormulaA 9
2.1 Zero Base Budgeting 13
2.2 Traditional Budgeting versus ZBB 13
2.3 Zero Base Planning and Budgeting Process 17
2.4 Funding Level and Ordered Decision Packages 18
3.1 Examples of Possible Technical Services Decision Units 22
3.2 Portion of the Budget Form Used by the State of Delaware 26
3.3 Decision Unit Increment Structure of a Reference Department in an Academic
Library 31
3.4 Bare Bone Elements of a Decision Package Form 33
3.5 Decision Package Summary Form 34
4.1 Line Item Summary 37
4.2 Ranking Sheet 37
4.3 Various Consolidation Levels in an Organizational Structure (Number of Decision
Packages) 38
4.4 An Organizational Structure of a Medium S ized Library 3 8
4.5 Cutoff Expense Process 39
4.6 Four Levels of Funding Possibilities 40
4.7 Voting Scale for Determining Priority 41
4.8 A Typical ZBB Ranking Sheet 43
4.9 The Decision Package Ranking Process 44
4.10 A Sample Decision Card 45
4.11 The Ranking of Decision Cards 46
4.12 Ranked Decision Unit Increments 47
Table 4.1 Sample Criteria for Ranking a College Library Media Program 42
Figure 5.1 State of Georgia Performance Evaluation Procedure 50
5.2 State of Georgia Performance Evaluation Data Form 52
5.3 A Sample Performance Audit Plan 53
7.1 Overview of System 62
7.2 Present Unit Character 63
7.3 Natural Period of Strategy Execution (of Business Units of a Corporation) 64
7.4 Strategie Options 65
7.5 Selected Indicators of Strategie Performance 65
|
| any_adam_object | 1 |
| author | Chen, Ching-chih |
| author_facet | Chen, Ching-chih |
| author_role | aut |
| author_sort | Chen, Ching-chih |
| author_variant | c c c ccc |
| building | Verbundindex |
| bvnumber | BV018050613 |
| contents | A manual for librarians.<br>(Phoenix/Ariz.): Oryx Pr. 1980. XIV, 293 S.m.Abb.u.Taf. 4<br>A Neal-Schuman professional book. |
| ctrlnum | (OCoLC)251654953 (DE-599)BVBBV018050613 |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00997nam a2200265zc 4500</leader><controlfield tag="001">BV018050613</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">00000000000000.0</controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">040415s1980 |||| 00||| und d</controlfield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)251654953</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV018050613</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield></datafield><datafield tag="041" ind1=" " ind2=" "><subfield code="a">und</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-12</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Chen, Ching-chih</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Zero-base budgeting in library management</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="c">1980</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="505" ind1="0" ind2=" "><subfield code="a">A manual for librarians.<br>(Phoenix/Ariz.): Oryx Pr. 1980. XIV, 293 S.m.Abb.u.Taf. 4<br>A Neal-Schuman professional book.</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010821432&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-010821432</subfield></datafield><datafield tag="980" ind1="4" ind2=" "><subfield code="a">(DE-12)AK04030864</subfield></datafield></record></collection> |
| id | DE-604.BV018050613 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T19:24:37Z |
| institution | BVB |
| language | Undetermined |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-010821432 |
| oclc_num | 251654953 |
| open_access_boolean | |
| owner | DE-12 |
| owner_facet | DE-12 |
| publishDate | 1980 |
| publishDateSearch | 1980 |
| publishDateSort | 1980 |
| record_format | marc |
| spelling | Chen, Ching-chih Verfasser aut Zero-base budgeting in library management 1980 txt rdacontent n rdamedia nc rdacarrier A manual for librarians.<br>(Phoenix/Ariz.): Oryx Pr. 1980. XIV, 293 S.m.Abb.u.Taf. 4<br>A Neal-Schuman professional book. HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010821432&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Chen, Ching-chih Zero-base budgeting in library management A manual for librarians.<br>(Phoenix/Ariz.): Oryx Pr. 1980. XIV, 293 S.m.Abb.u.Taf. 4<br>A Neal-Schuman professional book. |
| title | Zero-base budgeting in library management |
| title_auth | Zero-base budgeting in library management |
| title_exact_search | Zero-base budgeting in library management |
| title_full | Zero-base budgeting in library management |
| title_fullStr | Zero-base budgeting in library management |
| title_full_unstemmed | Zero-base budgeting in library management |
| title_short | Zero-base budgeting in library management |
| title_sort | zero base budgeting in library management |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010821432&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT chenchingchih zerobasebudgetinginlibrarymanagement |