TY  - BOOK
AU  - Burger,Robert H.
TI  - Financial management of libraries and information centers
SN  - 9781440850134 (acidfree paper)
AV  - Z683.2.U6 B91 2017
U1  - 025.1/10973 23
PY  - 2017///
CY  - Santa Barbara, California
PB  - Libraries Unlimited, An imprint of ABC-CLIO, LLC
KW  - Library finance
KW  - United States
KW  - Handbooks, manuals, etc
KW  - Libraries
KW  - Accounting
KW  - Information services
KW  - Finance
N1  - Includes bibliographical references and index; Section I. Financial statements -- 1. Financial management as information management -- 2. Novice financial management : your first budget and questions you should ask about it -- 3. Basic financial statements -- 4. The accounting process: how financial statements are produced -- 5. How governmental financial statements differ from nonprofit and for-profit financial statements -- 6. Other elements of financial statements and financial statement analysis -- 7. Internal control and auditing of financial statements: ensuring the accuracy and reliability of financial statements and preventing fraud -- Section II. Budgeting -- 8. Estimation, forecasting and financial risk management -- 9. Budgets : general aspects -- 10. Budgets : budgets, behavioral economics, and decision traps: choice architectures, heuristics, and biases -- 11. Capital budgeting -- Section III. Revenue -- 12. Time value of money: simple interest, compound interest, and annuities -- 13. Revenue sources : tax revenue -- 14. Revenue sources: Bonds and their role in capital projects and operating expenses -- 15. Revenue sources : tuition, grants, gifts, fees, fines and entrepreneurial activities-- Section IV. Expenditures -- 16. Contract basics -- 17. Expenditures : personnel -- 18. Expenditures : collections -- 19. Expenditures : IT, facilities, and other operating expenses -- Section V. Cost accounting in libraries -- 20. Cost accounting : general aspects, types of costs, and calculations -- 21. Cost accounting : role in measurement and evaluation of services -- 22. Cost accounting : activity based costing -- 23. Cost accounting : cost estimation, break-even analysis, life-cycle costing, differential costing, leasing, and outsourcing -- Section VI. Marketing and community trust -- 24. Marketing, public affairs, and development: communicating the library's value -- 25. Ethics and financial management
ER  -