Preface to the first edition -- Preface to the second edition -- Acknowledgements -- Tables -- Figures -- 1 Context -- 1.1 Libraries, information and the financial environment: definitions and purpose -- 1.2 The financial managerial environment -- 1.3 Economic and financial pressures faced by libraries -- 1.4 The need for management information -- 1.5 Library and information organizations: defining characteristics -- 1.6 The changing organizational environment -- 1.7 Contemporary public and organizational life -- 1.8 New paradigms in organizational management -- 1.9 Impacts of contemporary change on the nature of professional practice -- 2 Resource management: strategies and techniques -- 2.1 The nature of resource management in library and information services -- 2.2 The requirements of contemporary library and information management -- 2.3 Business strategy -- 2.4 Business planning -- 2.5 The strategy of library and information service businesses -- 2.6 Planning the productive process: constructing the business plan -- 2.7 Programme basis and definition -- 2.8 Resource distribution and allocation -- 2.9 Budgetary planning -- 2.10 Budgetary policy and budgetary strategy -- 2.11 Budgetary structures: the basis for planning -- 2.12 Budgetary management and monitoring -- 2.13 Resources: an overview of the main types -- 2.14 Resource management models and the process of resource management -- 2.15 Resourcing levels for library and information services -- 3 Financial management -- 3.1 Concepts -- 3.2 Sources of finance and income -- 3.3 Planning and budgeting: the financial dimension -- 3.4 Cost centre development -- 3.5 Microfinancial management and procedures -- 3.6 Devolved budgeting and business units -- 3.7 Market testing and contracting out/full cost recovery and commercialization -- 3.8 Income generation and the revenue budget.

3.9 Growth and contraction: financial implications -- 3.10 Capital funding and strategies -- 3.11 Projection and forecasting -- 3.12 The changing budgetary environment -- 3.13 Summary and progression -- 4 Information needs and requirements -- 4.1 Defining management information by the resource management process -- 4.2 Defining categories of management information -- 4.3 Performance measures -- 4.4. Evaluation -- 4.5 Cost measurement, output measurement and evaluation -- 4.6 Financial data and cost data -- 4.7 Cost data: needs, requirements and strategies -- 4.8 Managerial and economic structure -- 4.9 Further reading: Goals and performance and the study of performance and evaluation -- 5 Methods of cost measurement -- 5.1 Service cost structure: input, throughput, output, und budgets and costs -- 5.2 Types of cost study for library and information services -- 5.3 The categorization of costs -- 5.4 Calculation of costs -- 5.5 Capital charges, current costs and overheads -- 5.6 Measurement of labour time input -- 5.7 Generalized cost measurement models -- 6 Implementation of cost measurement -- 6.1 Defining needs and requirements -- 6.2 Cost study needs: a checklist -- 6.3 Study design -- 6.4 System description -- 6.5 Data collection and field measurement -- 6.6 Work measurement practice -- 6.7 Processing and analysis of results -- 6.8 Factors affecting implementation of cost studies and use and interpretation of data -- 6.9 Developing a cost and management accounting system -- 6.10 An action programme and checklist -- 6.11 Management measures and checklists -- 7 Developments in managerial economics -- 7.1 An integrated approach to budgeting, accounting, costing and performance measurement -- 7.2 Sources of statistics, performance measures and management data -- 7.3 Management information systems and related developments.

7.4 Management information systems -- 7.5 Development of managerial and economic models -- 8 Applying principles to practice -- 8.1 A simulated cost and financial management study: introduction -- 8.2 Costing for budgetary planning -- 8.3 Unit costing and service costing -- 8.4 Costing for market-orientated operations -- 8.5 Extending examples, applications and practice -- References -- Glossary -- Appendices -- 1. Specimen information file contents -- 2. The description of library systems -- 3. An industrial accounts classification -- 4. Summary task description listing -- 5. Data recording forms -- 6. A library management information system -- Index.