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Financial Management in Academic Libraries: Data-Driven Planning and Budgeting [Pehme köide]

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  • Formaat: Paperback / softback, 200 pages, kõrgus x laius: 254x178 mm, kaal: 378 g
  • Ilmumisaeg: 30-Dec-2017
  • Kirjastus: Association of College & Research Libraries
  • ISBN-10: 0838989438
  • ISBN-13: 9780838989432
Teised raamatud teemal:
Financial Management in Academic Libraries: Data-Driven Planning and BudgetingSuurem pilt
  • Formaat: Paperback / softback, 200 pages, kõrgus x laius: 254x178 mm, kaal: 378 g
  • Ilmumisaeg: 30-Dec-2017
  • Kirjastus: Association of College & Research Libraries
  • ISBN-10: 0838989438
  • ISBN-13: 9780838989432
Teised raamatud teemal:
Püsilink: https://www.kriso.ee/db/9780838989432.html
Märksõnad:
An academic librarys budget and expenditures demonstrate its accountability, effectiveness, efficiency, and sustainability to its institution. All library managers must understand and manage budgets, from planning through implementation, reporting, and conducting audits. Budgeters also need familiarity with the use of metrics, the ability to relate the use of the data gathered to improved performance and organizational efficiency, and automated management information systems to effectively tell their librarys story and advocate for budgetary support.

In its first eight chapters, with tables, figures, data application, and exercises throughout, Financial Management in Academic Libraries: Data-Driven Planning and Budgeting covers the various stages and topics involved in managing budgets: planning; the types of budgets used in academic institutions; the overall budgeting process as well as a specific process in program budgeting; managing a budget during the fiscal year and its aftermath; and providing reports on the budget. The ninth chapter introduces general concepts to help address budget reduction strategies, potential fraud, and financial best practices. And the final chapter elevates the discussion from financial management to financial leadership, the articulation of a detailed vision, and the realignment of the budget with the promises specified in that vision.

Financial Management in Academic Libraries explores the connection between financial management and accountability, effectiveness, efficiency, and sustainability, and demonstrates how to capture them in a realistic, data-supported budget. Among the different units of an academic institution, the library has an advantage in that its managers can link these concepts to the librarys infrastructure, its staffing, collections, services, and technology. Focusing on these components can enable everyone in the library to work to achieve organizational sustainability over time and advocate for their place in the institution.
Preface ix
Notes xi
Bibliography xi
Chapter 1 Planning
1(24)
Why Plan?
2(1)
Table 1.1 Resources Available for Academic Libraries to Learn about Expected Future Trends
2(1)
Factors in Planning
3(1)
Planning Techniques
4(7)
Standards and Guidelines
4(1)
Table 1.2 Mapping Collection Development to ACRI Standards jar Libraries in Higher Education, 2011
5(3)
Forecasting
8(1)
Management by Objectives
8(1)
Total Quality Management
9(1)
Strategic Planning
9(2)
Major Components of a Long-Term Strategic Plan
11(6)
Box 1.1 Strategic Plan
12(1)
Box 1.2 Objective I and Activities
13(2)
Table 1.3 Objective 1: Selected Portions of Crosswalk to University Strategic Plans
15(2)
Strategic Finance and Planning
17(4)
Table 1.4 Strategic Finance Expenditure for Objective 1: Collections
18(3)
Conclusion
21(1)
Exercises
21(1)
Notes
22(1)
Bibliography
23(2)
Chapter 2 General Concepts: Just So We Are on the Same Page
25(12)
Table 2.1 Core Values of Librarianship
26(1)
Systems Model
27(1)
Figure 2.1 Systems Model
27(1)
Accountability
28(1)
A Financial Management Cycle
29(2)
Table 2.2 Financial Management Calendar FY2018-FY2021 Based on Calendar Years
29(2)
Basic Steps
31(1)
Management Information Systems
32(1)
Other General Concepts
33(1)
Conclusion
33(2)
Table 2.3 MIS Example
34(1)
Exercises
35(1)
Notes
36(1)
Bibliography
36(1)
Chapter 3 Types of Budgets
37(12)
Budgets
37(1)
Types of Budgets
38(9)
Lump Sum Budgets
39(1)
Line-Item Budgets
39(1)
Table 3.1 Line-Item Budget
40(1)
Table 3.2 Selected Detailed Line-Item Budget
40(1)
Formula Budgets
41(1)
Figure 3.1 Collection Development Formula
42(1)
Program Budgets
42(1)
Table 3.3 Monographs Formula Budget
43(1)
Box 3.1 Example of a Budget Request Aligned to Objectives
44(1)
Modified Program Budgets
45(1)
Performance Budgets
45(1)
Resource-Centered Budgets
46(1)
Zero-Based Budgets
47(1)
Conclusion
47(1)
Exercises
48(1)
Notes
48(1)
Bibliography
48(1)
Chapter 4 Budgeting
49(34)
Sources of Funds
50(1)
Types of Costs
51(2)
Direct and Indirect Costs
51(1)
Fixed and Variable Costs
52(1)
Overhead Costs
52(1)
In-Kind Costs
52(1)
Capital Costs
53(1)
Controllable and Non-controllable Costs
53(1)
A Note about Costs
53(1)
Where Do We Get Information for Budgeting?
53(5)
Table 4.1 Example of Past Year Expenditures
54(4)
Data Used for Budgeting
58(2)
Table 4.2 Student Head Count by Class Level
59(1)
Table 4.3 College of Business Students, 2014 and 2015
59(1)
Staff and Staffing
60(7)
Box 4.1 Example of a Staffing Plan for the Circulation Department Aligned to Strategic Plan
62(2)
Table 4.4 Example of a CUPA-HR Salary Table
64(3)
Collections
67(4)
Allocation Formulas
67(1)
Table 4.5 Monograph Allocation Formula
68(1)
Consortia
69(1)
Additional Collections Expenditures
69(1)
Table 4.6 Past Year Collection Expenditures for Select Academic Departments
70(1)
Every So Often...
71(1)
Other Sources of Data for Collections
71(1)
Technologies
71(5)
Box 4.2 The Evaluation Section from a Library's Technology Plan
74(2)
Facilities
76(2)
Conclusion
78(2)
Table 4.7 Monthly Entrance Data from Daily Reports by Hour
79(1)
Exercises
80(1)
Notes
80(1)
Bibliography
81(2)
Chapter 5 Program Budgeting
83(12)
Program Budgets in General
83(1)
Variations in Program Budgeting
84(1)
Example of Developing a Program Budget
85(8)
Program Budgeting and the Library's Strategic Plan
86(1)
Program Budgeting and the Budget
87(2)
Program Budgeting and Metrics
89(1)
Program Budgeting Template
89(1)
Table 5.1 Program Budget Template
90(2)
Table 5.2 ILL Measures of Success from Previous Fiscal Year
92(1)
Conclusion
93(1)
Exercises
93(1)
Notes
94(1)
Chapter 6 Managing a Budget during the Fiscal Year
95(12)
Control: A Technical Term and Function
96(1)
Control Tools
97(2)
Figure 6.1 A PERT Chart
98(1)
Policies Influencing Financial Management
99(3)
Table 6.1 Print Collection Valuation Report for Risk Management
100(2)
Monitoring Budget Expenditures
102(2)
Table 6.2 Expenditure Percentages during the Fiscal Year
103(1)
Conclusion
104(1)
Exercises
104(1)
Notes
105(1)
Bibliography
105(2)
Chapter 7 Reports and Reporting
107(14)
Internal Reporting
108(5)
Table 7.1 Example of a Budget Status Report
108(1)
Table 7.2 Example of Detail from a Budget Status Report for General Operating Supplies
109(1)
Table 7.8 Expenditure Summary for Managers
110(3)
External Reporting
113(3)
Table 7.4 Part of the Worksheet for the ACRE Annual Survey Form
114(1)
Table 7.5 IPEDS Academic Libraries Survey for Expenses, 2016--2017
115(1)
Table 7.6 National Association of Schools of Music, Library and Learning Resources
116(1)
The Annual Report
116(2)
Table 7.7 Example of Expenditures from Annual Report
117(1)
Audits
118(1)
Conclusion
118(1)
Exercises
119(1)
Notes
119(1)
Bibliography
119(2)
Chapter 8 Uses of Expenditures Data
121(26)
Evaluation and Assessment Processes
122(1)
Metrics Used by Academic Libraries
123(1)
Financial Metrics
124(1)
Calculating Unit Costs
125(7)
Table 8.1 Cost per Database Use
125(1)
Table 8.2 Unit Costs for Interlibrary Loan
126(5)
Table 8.3 Cost to Answer a Reference Question
131(1)
Library Value from a Financial Perspective
132(8)
Money and Time
132(1)
Cost-Benefit Analysis
133(1)
Intellectual Capital
133(1)
Return on Investment
133(2)
Table 8.4 Library Return on Institutional Investment
135(1)
Value of Usage
136(1)
Table 8.5 Student Value of Usage Worksheet
137(2)
Figure 8.1 Student ROI Calculator
139(1)
Potential and Actual Value
139(1)
Financial Metrics for Studies on Benchmarking and Best Practices
140(5)
Benchmarking
140(2)
Table 8.6 Benchmarking: Salary and Wages Expenditures per Enrolled Student
142(1)
Best Practices
143(1)
Table 8.7 Best Practice: Peer Libraries with Collection Expenditures Exceeding 50 Percent of Total Expenditures
143(1)
Table 8.8 Best Practices: Collection Expenditures per FTE Student
144(1)
Conclusion
145(1)
Exercises
145(1)
Notes
145(1)
Bibliography
146(1)
Chapter 9 A Smorgasbord: Budget Reduction Strategies, Fraud, and Best Practices
147(12)
Reductions in Expected or Allocated Budgets
147(6)
Table 9.1 Reducing a Budget as Aligned to a Strategic Plan's Objectives
148(5)
Library Fraud
153(2)
Conclusion: Summary of the "Best of" Best Practices
155(1)
Exercises
156(1)
Notes
157(1)
Bibliography
158(1)
Chapter 10 Financial Leadership
159(16)
Table 10.1 Differences between Financial Management and Financial Leadership
160(2)
Leadership
162(1)
Leadership Theories
163(2)
Developing a Fuller Vision
165(5)
How to Develop the More Detailed Image of the Future
166(1)
Translating a Vision into an Action Plan
167(1)
Box 10.1 Expanding Service Roles
168(2)
Conclusion
170(1)
Exercises
170(1)
Notes
171(1)
Bibliography
172(3)
Appendix. Answers to Exercise Questions
175(12)
Chapter 1
175(1)
Chapter 2
176(1)
Chapter 3
177(1)
Chapter 4
177(1)
Chapter 5
178(2)
Chapter 6
180(1)
Chapter 7
181(1)
Chapter 8
182(3)
Appendix Table 1 Instruction Program Budget Expenditures Template
183(2)
Chapter 9
185(1)
Chapter 10
186(1)
About the Authors 187
Robert E. Dugan is director of the Mildred F. Sawyer Library at Suffolk University in Boston. He has worked in libraries for more than 27 years serving as associate university librarian, state librarian, public library director, and reference librarian. Dugan is the author of more than 40 articles on information policy and the use of technology and has coauthored two books, including U.S. Government on the Web.

Peter Hernon is a professor emeritus at Simmons College, Boston, and was the principal (and founding) faculty member for the doctoral program, Managerial Leadership in the Information Professions. He received his PhD degree from Indiana University, Bloomington, and was the 2008 recipient of the Association of College and Research Libraries' award for Academic/Research Librarian of the Year, the founding editor of Government Information Quarterly, and past editor-in- chief of The Journal of Academic Librarianship. He is the coeditor of Library & Information Science Research and has taught, conducted workshops, and delivered addresses in eleven countries outside the United States. He is the author or co-author of 57 books, including the award-winning Federal Information Policies in the 1980s (1985) and Viewing Library Metrics from Different Perspectives (2009).