Charles R. O’Bryan, director of Libraries, has co-authored the article “Zero-Based Budgeting In a Cutback Scenario For A Small Academic Library” along with K.G. Schneider.
Library Leadership & Management (LL&M) is the official journal of the Library Leadership and Management Association. LL&M focuses on assisting library administrators and managers at all levels as they deal with day-to-day challenges. In-depth articles address a wide variety of management issues and highlight examples of successful management methods used in libraries. Read the article online here.
This white paper will model zero-based budgeting in a cutback scenario. The paper will open with a literature review of organizational decline, fiscal retrenchment, and zero-based budgeting, “a method of budgeting which requires you to justify all planned expenditures for each of your new business periods” (Small Business Accounting Guide, 2014). The bulk of this white paper will model zero-based budgeting in a cutback scenario using an organizational persona based on the actual budget of a small private academic library. The budget narrative will describe the sequencing of this budget model. A brief discussion of the pros and cons of zero-based budgeting will follow. The paper will conclude with an annotated list of key readings followed by a more extensive list of references.