Effective Financial Planning for Library and Information Services

ISBN-13: 9781138439276 / Angielski / Twarda / 2018

Duncan McKay

Opis

This title is a concise guide to financial planning, with definitions of financial terms and the key processes involved, which also provides tips on how to present your budget most effectively to secure funding. As pressures of business increasingly affect all information functions, it has become ever more important to be able to justify the costs involved in running any form of information function. This second edition covers budgetary implications related to developments in information source provision.

Recenzje

'... a good overview for decision makers who need background knowledge and a good starting point for those new to the field.' - The International Journal for Library and Information Services

' ... a much needed guide to an essential element of any manager's responsibility.' - Managing Information; September 95-2: 9

'An impressive overview of financial issues in the library or information unit.' - Information Research, 9(1)

Spis treści

1. Introduction 2. Budgeting 2.1 Planning 2.2 Budgeting basics 2.3 Budget preparation 2.3.1 Line item budgeting 2.3.2 Formula budgeting 2.3.3 Programme budgeting 2.3.4 Performance budgeting 2.3.5 Planning programming budgeting system 2.3.6 Zero based budgeting 2.4 Budget development 2.5 Budget presentation 2.6 Budget timetables 2.7 Cash budgeting 2.8 Budget expenditure 3. Costing 3.1 Performance measures 3.2 Cost accounting 3.3 Cost analysis 4. Financial reporting 4.1 Basic book-keeping 4.2 Accounting 4.3 Accounting cycles 4.4 Financial reports 4.5 Budget variances 4.6 Corporate reporting 5. Information versus purchase 6. Software packages 6.1 Spreadsheets 6.2 Information unit use of spreadsheets 6.2.1 Budget and budget reporting 6.2.2 Financial reporting 7. Organizations 7.1 Information oriented 7.2 Accountancy oriented 8. Further reading 8.1 References 8.2 Bibliography Appendix A. Example budget submission Appendix B. Use of spreadsheets for financial management: the example of the Hess Information Centre

O autorze

Duncan McKay, Duncan Mckay