When librarians think of accounting, they generally think of budgets. However, accounting includes planning and control activities broader than creating budgets. Managerial accounting concentrates on internal decision‐making processes. In many libraries, external budgetary reports have mandated techniques that the library is expected to use. Internal reports and operational budgets are designed by the librarian. The question is: How can internal reporting and operational budgets be used advantageously in the library? Using managerial accounting is one answer.
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