Management of Resources |
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| Abstract: | The budget process is a vital component of the collection management program. This article describes the advantages and disadvantages of four approaches to materials budgeting: 1) the budget formula approach; 2) modified quantitative data approach; 3) planning-programming budget system; 4) zero-based budgeting. Other factors in the budgeting process are also considered, such as the role of the collection development librarian in budgeting, effective budget preparation, and how to calculate the impact of inflation in the budgeting process. |
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