COST‐FINDING: The Wisconsin Experience
Elizabeth Richmond
(Library Consultant Rick Richmond Information Systems Grand Junction, Colorado)
29
Abstract
Few library administrators actually determine direct and indirect costs when projecting current service costs. In fact, the most common approach is to apply an inflationary factor to the previous year's budget lines. This makes it difficult, if not impossible, for officials who make decisions about library funding to determine the cost of a unit of service. No one has any idea about whether or not the library is efficiently run.
Citation
Richmond, E. (1989), "COST‐FINDING: The Wisconsin Experience", The Bottom Line, Vol. 2 No. 1, pp. 23-28. https://doi.org/10.1108/eb025155
Publisher
:MCB UP Ltd
Copyright © 1989, MCB UP Limited