Oryx Press, 1981
PART I. General Discussion.....1
Chapter One Fundamentals of Budgeting.....3
Uses for a budget.....3
The budget as a planning tool.....3
Using the budget to determine causes of action.....3
The budget as a control agent.....4
Using the budget for accountability.....5
Who does the budgeting?.....5
Budgetary control and responsibility centers.....6
Methods of budgeting analysis.....6
Management of the budget process.....6
Types of budgeting in libraries.....6
Line-item budgeting.....7
Lump-sum budgeting.....9
Formula budgeting.....9
Program budgeting.....10
Performance budgeting.....10
Planning-programming budgeting system.....10
Chapter Two What Is Zero-Base Budgeting?.....12
Definition.....12
Basic steps.....12
Where has it been used?.....14
A-Base Review.....16
Alternative Program Levels System (APLS).....16
How does ZBB work?.....16
ZBB process‹overview.....16
What is different about ZBB?.....19
Who can use ZBB?.....19
Summary.....20
Chapter Three Decision Packages.....21
Decision units in libraries.....21
Size of the organizational level.....22
Decision-making ability.....23
Time constraints.....23
Summary.....23
Examples of possible library decision units.....24
Formulating decision packages in libraries.....24
Statement of goals and objectives.....24
Examination of current operations and resources.....25
Identification of alternatives.....25
Workload and performance measures.....28
Performance measurement in federal libraries.....28
Preparation of an incremental budget for levels of services.....30
The reduced-level budget.....30
The nonreduced first-level budget.....30
Decision package forms.....32
Chapter Four The Ranking Process and Resource Allocation.....36
The ranking procedure.....36
Problems with the ranking process.....39
Ranking approaches.....40
Single-standard approach.....40
Voting approach.....40
Major-category approach.....41
Multiple-standard approach.....41
Ranking forms.....42
Resource allocation.....46
Chapter Five Follow Up Controls to the ZBB Process.....48
What is performance evaluation?.....48
Where should the performance audit start?.....48
Who should be involved in performance control and evaluation?.....49
How does the performance audit work?.....49
Summary.....55
Chapter Six The Disadvantages and Advantages of ZBB.....56
Problems.....56
Benefits.....58
Users' evaluation of ZBB.....58
Summary.....59
Chapter Seven Managing ZBB and Its Implications to Library Managers.....61
Library strategy plan.....66
Key factors for successful ZBB.....66
Summary.....68
PART II. Library ZBB Examples.....69
Example One Department of Fisheries and Environment of Canada Library, Ottawa, Canada.....71
Background Information.....71
Librarian' s Comment on ZBB Experience.....71
Sample Forms Used by Fisheries and Environment, Canada.....72
Summary A-Base Review at Departmental Library.....91
A-Base Expenditure Review.....99
Example Two Oregon State Library, Salem, Oregon.....104
1979-81 Biennial Budget Preparational Manual.....104
1979-81 APLS Prepared by the Oregon State Library
(selected pages).....111
Example Three Lockwood Library, State University of New York at Buffalo
New York.....162
Background Information.....162
Librarian's Comment on ZBB Experience.....162
Sample ZBB Materials Prepared by Lockwood Reference Staff.....163
Sample ZBB Materials Prepared by Lockwood Collection Development Staff.....182
Example Four Ryerson Polytechnical Institute Library, Toronto, Ontario,
Canada.....190
Background Information on the Library.....190
Librarian's Comment on ZBB Experience.....190
ZBB Manual of Ryerson Polytechnical Institute.....191
Summary of Library Operations on ZBB Preliminary Phase-
December 18, 1977.....215
Example Five Francis Carrick Thomas Library, Transylvania University Lexington, Kentucky.....228
Background Information and Librarian's Comment.....228
Sample Summary of Library's Overall Budget Plan.....229
Additional Sample Decision Package on "Access to
Uncataloged Materials".....233
Example Six Library, Arthur D. Little, Inc., Boston, Massachusetts....239
Zero-Base Budgeting: A Corporate Library Experience.....239
Corporate Support and Library.....240
Library Budget Form.....241
Budget Form for Central Services.....242
Detail of Overhead Expenses.....243
Processing Center - 1979 - Present Staffing.....244
Processing Center - 1979 - Proposed Staffing.....252
Example Seven Public Utilities Technical Information Center/
Corporate Library, Central Vermont Public Services
Corporation, Rutland, Vermont.....260
Background Information..... 260
Corporation's ZBB Manual.....261
Summary of Library Decision Packages.....270
Glossary.....281
Bibliography.....285
Index.....291