id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
crl-12353	Leimkuhler, Ferdinand F.; Cooper, Michael D.	Cost Accounting and Analysis for University Libraries	1971	16	.pdf	application/pdf	6092	273	64	College and Research Libraries FERDINAND F. LEIMKUHLER and MICHAEL D. COOPER Cost Accounting and Analysis for University Libraries The approach to library planning studied in this paper is the use of accounting models to measure library costs and implement program budgets. Main library cost is $4.16 per item, while branch cost is $2.77.	cache/crl-12353.pdf	txt/crl-12353.txt