| Description |
xiv, 199 pages : illustrations ; 28 cm |
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text txt rdacontent |
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unmediated n rdamedia |
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volume nc rdacarrier |
| Summary |
"Presenting financial management principles and best practices applicable to both public and academic libraries, this comprehensive text elucidates a broad array of issues crucial for those entering a managerial position. This book covers such key topics as accounting, budgets, the roles of stakeholders, funding sources, operating ratios, fiscal benchmarking, and more"-- Provided by publisher. |
| Contents |
Introduction to budgeting and strategic planning : What is a budget? ; Budgeting and the library's strategic planning process ; Types of budgets that may be used in libraries ; Budgetary approaches ; Budgetary tools ; Financing libraries ; Budgetary controls ; Cash flow, forecasting and tools of determining the size of the budget ; Forecasting ; Budget planning team and budget preparation process ; Budget presentation -- Accounting concepts : Accounting history ; Financial and managerial accounting ; Basic accounting equation ; Generally Accepted Accounting Principles (GAAP) and the Governmental Accounting Standards Board (GASB) ; The auditing process ; Cash-basis and accrual-basis accounting ; The balance sheet ; The income statement ; The statement of cash flows ; Chart of accounts ; Accounting cycle -- Library budget development process and participants : Budget calendar ; Budget process questions ; Budget checklist ; How is the dollar amount of the library's budget allocation determined? : San Diego State University; Chula Vista Public Library; Schaumburg Township District Library ; Budget development team participants -- Library performance measures and operating ratios : Standards, inputs, outputs, processes, satisfaction, and outcomes ; Benchmarking ; Data sources ; Programmatic needs ; What can we afford? -- Budgeting and forecasting : Budgeting ; Types of budgets ; Master budget : Operating budget; Financial budgets; Capital budgets; Other budgets; Budget buildup ; Budgeting techniques or formats : Line-item budgets; Program budgets; Performance budgets; Zero-based budgets ; Forecasting -- Revenue sources : Tax-supported academic libraries ; Privately supported academic libraries ; Tax-supported public libraries ; Fines and fees ; Philanthropy : Ongoing support; Capital campaigns; College and research library philanthropy; Public library philanthropy; Local public library philanthropy ; Foundations and grants ; Other revenue opportunities -- Capital budgets : Capital budgeting ; Capital budgeting decisions ; Capital budgeting in the profit and nonprofit sectors : Net Present Value (NPV); Internal Rate of Return (IRR); Net present cost; Annualized cost ; Estimating capital needs ; Financing capital projects : Bond issues; Funding from the parent institution; Foundation grants; Developer fees ; Estimating capital budgets for library buildings ; Case study: New library branch for San Diego State University : What factors drive the need for a new library building?; Who will be served? -- Budget approval and control : Budget submittal, approval, and communication ; Control ; Financial Control process ; Financial dashboards : Modifying budgets; Financial conditions analysis; Financial audits; Deviant financial behavior and fraud -- Budgetary categories, comparisons, forms, and the balanced scorecard : Budgetary categories ; Budget comparisons : Historical comparisons; Future estimates; Budgetary systems; Balanced scorecard; Financial and budgetary forms. |
| Bibliography |
Includes bibliographical references and index. |
| Language |
Text in English. |
| Subject |
Library finance -- United States.
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Libraries -- Accounting.
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Library materials budgets.
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Library planning.
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Information services -- Finance. (OCoLC)fst00972714
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Libraries -- Accounting.
(OCoLC)fst00997343
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Library finance. (OCoLC)fst00997754
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United States. (OCoLC)fst01204155
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Library Technical Services. (DNLM)D008001 |
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Library Collection Development. (DNLM)D016243 |
| Genre/Form |
Handbooks and manuals. (OCoLC)fst01423877
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Handbooks and manuals.
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| ISBN |
9780838915608 (print : alk. paper) |
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0838915604 |
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9780838916766 (ePub) |
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9780838916773 (PDF) |
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9780838916780 (Kindle) |
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