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Library Budgeting and its Technique

Library Budgeting and its Technique. By Bhupendra Ratha, Lecturer School of Library and Information Science Devi Ahilya University, Indore Email: bhu261@gmail.com. Budget. A budget is an estimation of probable income and expenditure for the ensuring year.

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Library Budgeting and its Technique

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  1. Library Budgeting and its Technique By Bhupendra Ratha, Lecturer School of Library and Information Science Devi Ahilya University, Indore Email: bhu261@gmail.com

  2. Budget • A budget is an estimation of probable income and expenditure for the ensuring year. • In other words, it may be described as a statement of revenue and expenditure for a given period usually one year.

  3. Objectives of Library Budget • To present a statement of estimated revenues and expenditures for a given period. • To serve as a plan for the effective coordination of resources and expenditure. • To present details regarding the services that are to be given at a future. • To serve as a basic financial control mechanism. • To serve as a device for evaluating results. • To serve as a tool for the financial management. • To form the basis for the formation of future policy.

  4. Techniques of Budgeting • Line by line budgeting • Formula budgeting • Program budgeting • Performance budgeting • Planning Programming Budgeting System • Zero Based Budgeting

  5. Process of Budgeting

  6. Factors to be Considered in Budgeting • The types of library • The size of library • The types of users and numbers of users • Document collection • Programs and performance of different sections of library.

  7. Tips for Budget Making • Each section should be maintained a budget file. • Each estimate must be detailed. • All the departmental reports should be incorporated in a general budget form. • All the accountant or account assistant should carefully do the cumulative work, so that an exact idea is got as to what total amount is required for each work.

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