Financial management for libraries

목차 (Table of Contents)

• CONTENTS
• Tables, Figures, and Exhibits = xi
• Preface = xiii
• 1 Introduction to Budgeting and Strategic Planning = 1
• Learning Objectives = 1
• What Is a Budget? = 2
• Budgeting and the Library's Strategic Planning Process = 3
• Types of Budgets That May Be Used in Libraries = 7
• Budgetary Approaches = 7
• Budgetary Tools = 8
• Financing Libraries = 8
• Budgetary Controls = 9
• Cash Flow, Forecasting and Tools for Determining the Size of the Budget = 9
• Forecasting = 9
• Budget Planning Team and Budget Preparation Process = 10
• Budget Presentation = 10
• Exercises = 10
• References = 10
• 2 Accounting Concepts = 13
• Learning Objectives = 13
• Accounting History = 14
• Financial and Managerial Accounting = 14
• Basic Accounting Equation = 15
• Generally Accepted Accounting Principles (GAAP) and the Governmental Accounting Standards Board (GASB) = 16
• The Auditing Process = 17
• Cash-Basis and Accrual-Basis Accounting = 18
• The Balance Sheet = 19
• The Income Statement = 20
• The Statement of Cash Flows = 20
• Chart of Accounts = 21
• Accounting Cycle = 22
• Summary = 23
• Exercises = 24
• References = 24
• Exhibits = 25
• 3 Library Budget Development Process and Participants = 37
• Learning Objectives = 37
• Budget Calendar = 38
• Budget Process Questions = 40
• Budget Checklist = 40
• How Is the Dollar Amount of the Library's Budget Allocation Determined? = 42
• San Diego State University = 42
• Chula Vista Public Library = 43
• Schaumburg Township District Library = 45
• Budget Development Team Participants = 46
• San Diego State University = 47
• Chula Vista Public Library = 48
• Schaumburg Township District Library = 48
• Summary = 49
• Exercises = 49
• References = 49
• Exhibits = 50
• 4 Library Performance Measures and Operating Ratios = 59
• Learning Objectives = 59
• Introduction = 60
• Standards, Inputs, Outputs, Processes, Satisfaction, and Outcomes = 60
• Standards = 60
• Inputs and Outputs = 61
• Processes and Satisfaction = 62
• Outcomes = 63
• Benchmarking = 64
• Steps in the Benchmarking Process = 65
• Criteria for Selecting a Benchmarking Set = 66
• Data Sources = 66
• ACRL Metrics = 66
• Public Library Data Services = 67
• Edge = 68
• State and Local Resources = 68
• Operating and Financial Ratios = 69
• Programmatic Needs = 71
• What Can We Afford? = 71
• Exercises = 72
• References = 72
• Exhibits = 74
• 5 Budgeting and Forecasting = 79
• Learning Objectives = 79
• Budgeting = 80
• Types of Budgets = 80
• Master Budget = 81
• Operating Budget = 81
• Financial Budgets = 85
• Capital Budgets = 85
• Other Budgets = 86
• Budget Buildup = 86
• Budgeting Techniques or Formats = 86
• Line-Item Budgets = 87
• Program Budgets = 88
• Performance Budgets = 89
• Zero-Based Budgets = 92
• Forecasting = 95
• Summary = 95
• Exercises = 95
• References = 96
• Exhibits = 97
• 6 Revenue Sources = 107
• Learning Objectives = 107
• Tax-Supported Academic Libraries = 108
• Privately Supported Academic Libraries = 110
• Tax-Supported Public Libraries = 111
• District Libraries = 114
• Fines and Fees = 116
• Philanthropy = 117
• Ongoing Support = 117
• Capital Campaigns = 118
• College and Research Library Philanthropy = 118
• Public Library Philanthropy = 119
• Local Public Library Philanthropy = 120
• Foundations and Grants = 120
• Other Revenue Opportunities = 120
• Summary = 121
• Exercises = 121
• References = 121
• 7 Capital Budgets = 123
• Learning Objectives = 123
• Capital Budgeting = 124
• Capital Budgeting Decisions = 124
• Capital Budgeting in the Profit and Nonprofit Sectors = 125
• Net Present Value (NPV) = 126
• Internal Rate of Return (IRR) = 126
• Net Present Cost = 126
• Annualized Cost = 126
• Estimating Capital Needs = 126
• Financing Capital Projects = 127
• Bond Issues = 127
• Funding from the Parent Institution = 129
• Foundation Grants = 129
• Developer Fees = 130
• Estimating Capital Budgets for Library Buildings = 130
• Case Study : New Library Branch for San Diego State University = 131
• What Factors Drive the Need for a New Library Building? = 131
• Who Will Be Served? = 132
• Summary = 136
• Exercises = 136
• References = 137
• 8 Budget Approval and Control = 139
• Learning Objectives = 139
• Budget Submittal, Approval, and Communication = 140
• Budget Submittal = 140
• Budget Communication = 141
• Budget Approval = 143
• Control = 144
• Financial Control Process = 146
• Financial Dashbards = 147
• Modifying Budgets = 149
• Financial Condition Analysis = 149
• Financial Audits = 150
• Deviant Financial Behavior and Fraud = 151
• Inappropriate Absenteeism or Tardiness = 151
• Theft of Organizational Assets or Property = 151
• Destruction of Organization Assets or Property = 152
• Summary = 153
• Exercises = 154
• References = 154
• Exhibits = 156
• 9 Budgetary Categories, Comparisons, Forms, and the Balanced Scorecard = 175
• Learning Objectives = 175
• Budgetary Categories = 176
• Budget Comparisons = 177
• Historical Comparisons = 178
• Future Estimates = 179
• Forecasting = 179
• Scenario Analysis = 180
• Budgetary Systems = 181
• Payroll System = 182
• Purchasing System = 184
• Balanced Scorecard = 185
• Financial and Budgetary Forms = 187
• Uniform Chart of Accounts = 187
• Balance Sheet = 187
• Income Statement = 187
• Statement of Cash Flows = 188
• Annual Operating Budget = 188
• Department Buildup Budget = 188
• Program Budget = 188
• Capital Budget = 188
• Modifying Budgets for Windfalls and Downturns = 188
• Summary = 189
• Exercises = 189
• References = 189
• Exhibits = 191
• Index = 193