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001			19172917
003			OSt
005			20210708151857.0
008			160712s2017 caua bf 001 0 eng
010			_a 2016013109
020			_a9781440850134 (acidfree paper)
020			_z9781440850141 (eBook)
040			_aDLC _beng _cAAMUSTED _erda _dDLC
042			_apcc
043			_an-us---
050	0	0	_aZ683.2.U6 _bB91 2017
082	0	0	_a025.1/10973 _223
100	1		_aBurger, Robert H. _q(Robert Harold), _d1947- _eauthor.
245	1	0	_aFinancial management of libraries and information centers / _cRobert H. Burger with Margaret B. Edwards, Nell B. Kirst, and Sarah B. Wilds.
264		1	_aSanta Barbara, California : _bLibraries Unlimited, An imprint of ABC-CLIO, LLC, _c2017
300			_axii, 370 pages : _billustrations ; _c26 cm
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
504			_aIncludes bibliographical references and index.
505	0		_aSection 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.
650		0	_aLibrary finance _zUnited States _vHandbooks, manuals, etc.
650		0	_aLibraries _zUnited States _xAccounting _vHandbooks, manuals, etc.
650		0	_aInformation services _zUnited States _xFinance _vHandbooks, manuals, etc.
776	0	8	_iOnline version: _aBurger, Robert H. (Robert Harold), 1947- author. _tFinancial management of libraries and information centers _dSanta Barbara, CA : Libraries Unlimited, [2017] _z9781440850141 _w(DLC) 2016032712
906			_a7 _bcbc _corignew _d1 _eecip _f20 _gy-gencatlg
942			_2lcc _cBK
999			_c420 _d420