Cost Accounting Procedures for Public Libraries [electronic resource] : A Model / Ed Sayre and Lee Thielen.
This report presents a model developed to examine costs of public library services, such as reference, circulation, and special programs, to be used by librarians in implementing a program budget and planning a budget system. Allocations for personnel costs, materials costs, costs of supplies and se...
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| Format: | Electronic eBook |
| Language: | English |
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[S.l.] :
Distributed by ERIC Clearinghouse,
1975.
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Internet
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| Call Number: |
ED136739
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| ED136739 | Available |