1963 Volume 9.10 Pages 101-104
This is a part of the study in the application of techniques of business analysis to the appraisal of library contribution to the operational results of its mother institution.
A special library, in the modern economic society, should be worth investing department for its mother institution or business organization, apart from its cultural value as a library for the community or the society in general. It has been impossible, however, or at least very difficult to make the value of its contributions clearly expressed by merely presenting, comparing or scrutinizing the conventionarily prepared library statistics. Series of processing on those statistics are required for such evaluation to be convincing.
In this paper, suggestions are put forth for preparation of balance sheets for library operations analysis with special reference to the operations results of the research, experimental, business or administrative institutions.