COST‐BENEFIT ANALYSIS: More Than Just Dollars and Cents

Abstract

In our era of scarcity, there is renewed interest in weighing benefits against costs. Today, library managers must do more than set goals; they must also consider the cost of attaining the goals. The methodology for this kind of assessment has been around for decades. Most depend on certain common elements: how to analyze and measure costs, benefits, and discount factors, and how to apply decision rules.

Citation

Cummins, T.R. (1990), "COST‐BENEFIT ANALYSIS: More Than Just Dollars and Cents", The Bottom Line, Vol. 3 No. 2, pp. 18-21. https://doi.org/10.1108/eb025224