BASIC BUDGET PRIMER:: Choosing the Best Budget for Your Library
Barry Devlin
(Montclair Public Library Montclair, New Jersey)
183
Abstract
The literature on budget preparation is almost redundant in pointing out that librarians insist on sticking with the line‐item format despite evidence that it is the least effective means of developing the library's case for support. Perhaps we don't make the shift because we lack the understanding of the four major budgeting techniques — line item, program, performance, and zero‐based — and thus can't evaluate their usefulness to our institutions.
Citation
Devlin, B. (1989), "BASIC BUDGET PRIMER:: Choosing the Best Budget for Your Library", The Bottom Line, Vol. 2 No. 3, pp. 20-24. https://doi.org/10.1108/eb025181
Publisher
:MCB UP Ltd
Copyright © 1989, MCB UP Limited