Covering everything from auditing and budgeting to contracts, revenue and expenditures, forecasting, and ethics in financial management, this book addresses the full spectrum of topics and skills needed by today's library managers.
Many library managers learn financial management on the job, within the framework of a specific organization. The "sink or swim" method of skill acquisition can be effective, but it is inefficient, stressful, and typically leaves one lacking in foundational concepts and principles. This book provides a logical, organized way for library school students, librarians, and others such as library board members to gain the specific knowledge critical to the financial management of libraries and information centers.
This book covers the full spectrum of topics and skills needed by today's managers-from the basics of budgeting, accounting, and financial statements to audits, forecasting, risk management, and revenue sources. There are even chapters on ethical considerations and advocacy. The skills readers will learn from this guide are of critical importance in this era of financial constraints and accountability at every level of the organization. Students in management and financial management courses and practicing library managers seeking to improve their financial management skills will find this book an essential tool for success.
Rezensionen / Stimmen
While Berger's guide is written as a text for a semester-long course, any librarian or information professional who needs to learn about finance, whether in graduate school or working in the field, will find this book beneficial. * Library Journal *
Sprache
Verlagsort
Verlagsgruppe
Bloomsbury Publishing Plc
Zielgruppe
Für Beruf und Forschung
Für höhere Schule und Studium
Maße
Höhe: 254 mm
Breite: 178 mm
Dicke: 21 mm
Gewicht
ISBN-13
978-1-4408-5013-4 (9781440850134)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Klassifikation
Robert H. Burger, PhD, is professor emeritus, university library and adjunct professor, School of Information Sciences at the University of Illinois at Urbana-Champaign.
CONTENTS
Introduction
SECTION I: FINANCIAL STATEMENTS
Chapter 1: Financial Management as Information Management
Chapter 2: Novice Financial Management: Your First Budget
Chapter 3: Basic Financial Statements
Chapter 4: The Accounting Process, or How Financial Statements are Produced
Chapter 5: How Governmental Financial Statements Differ from Not-for-Profit and For-Profit Financial Statements
Chapter 6: Other Elements of Financial Statements and Financial Statement Analysis
Chapter 7: Internal Control and Auditing of Financial Statements
SECTION II: BUDGETING
Chapter 8: Estimation, Forecasting and Financial Risk Management
Chapter 9: Budgets: General Aspects
Chapter 10: Budgets: Heuristics, Choice Architectures, and Decision Traps
Chapter 11: Capital Budgeting
SECTION III: REVENUES
Chapter 12: Time Value of Money
Chapter 13: Revenue Sources: Tax Revenue
Chapter 14: Bonds and Their Role in Revenue for Capital Projects and Other Areas
Chapter 15: Revenue Sources: Tuition, Grants, Gifts and Fundraising, Fees and Fines
SECTION IV: EXPENDITURES
Chapter 16: Contract Basics
Chapter 17: Expenditures: Personnel
Chapter 18: Expenditures: Collections
Chapter 19: Expenditures: IT, Facilities, and Other Operating Expenses
SECTION V: COST ACCOUNTING IN LIBRARIES
Chapter 20: Cost Accounting: General Aspects, Types of Costs, Cost Calculations
Chapter 21: Cost Accounting: Role in Measurement and Evaluation of Services
Chapter 22: Cost Accounting: Activity Based Costing
Chapter 23: Cost Accounting: Differential Costing and Break Even Analysis
SECTION VI: MARKETING AND COMMUNITY TRUST
Chapter 24: Marketing, Public Affairs, and Development
Chapter 25: Ethics and Financial Management
SECTION VII: CONCLUSION
Chapter 26: Conclusion
Glossary
Index
