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Booklist Review

This collection of contributions to an ALA preconference begins with Gordon Schillinglaw's keynote paper, heavy-laden with statistics and procedures, on "responsibility accounting" (who's responsible for managing what costs) and "activity costing" (determining the actual cost of all products and services in terms of resources). Other papers try to justify and prove the necessity of determining the cost of acquiring library materials, or cover such topics as serials-department accounting. These discussions are, although occasionally esoteric, generally useful for administrators trying to understand acquisitions and processing costs. An exhaustive "Annotated Bibliography, 1970-1988" concludes. Index. --Patrick Dewey