Effective Financial Planning for Library and Information Services

Duncan McKay, Duncan Mckay

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