TY  - JOUR
AB  - Joe Eisner's Bottom Line column in the Winter 1990 (Volume 4, number 4) issue focused on the calculation of true hourly costs of labor. This topic is also discussed in Philip Rosenberg's Cost Finding for Public Libraries (ALA 1985), as well as Dougherty and Heinritz's Systems Analysis of Library Operations 2nd edition (Scarecrow Press).
VL  - 5
IS  - 2
SN  - 0888-045X
DO  - 10.1108/eb025332
UR  - https://doi.org/10.1108/eb025332
AU  - Clark Philip M.
PY  - 1992
Y1  - 1992/01/01
TI  - SPREADSHEET MANIPULATION
T2  - The Bottom Line
PB  - MCB UP Ltd
SP  - 37
EP  - 38
Y2  - 2024/04/18
ER  -