id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
crl-13715	Toney, Stephen	A Cost Database for Branch Library Resource Allocation and Performance Evaluation (Research Note)	1981	8	.pdf	application/pdf	4277	202	59	A major gap in the knowledge of the man- agement of the Smithsonian Institution Li- braries (SIL), as in most libraries, is in the precise allocation of expenditures in terms of library goals. ANALYSIS OF THE PROBLEM Conversations among the director, the budget officer, and the author established the need to tag each SIL expenditure according to fiscal year, library goal, object class, fund type, fund source, cost center, and benefit center (these items are defined below).	cache/crl-13715.pdf	txt/crl-13715.txt