THE TWILIGHT ZONE OF LIBRARY BUDGETING

Abstract

It is alarming that the budget technique which is almost universally criticized as ineffective is the one almost universally used by libraries. Few library managers use innovative techniques like Zero‐Based Budgeting (ZBB) or the Planning Programming Budget System (PPBS) for financial management. Instead, most library budgets are just prepared on an incremental basis. In essence, this means that a constant—usually an inflationary factor—is applied to modify the previous year's figures. Many library managers seem to consider such budgeting to be synonymous with financial management.

Citation

(1988), "THE TWILIGHT ZONE OF LIBRARY BUDGETING", The Bottom Line, Vol. 1 No. 3, pp. 3-3. https://doi.org/10.1108/eb025120