ABSTRACT
Changing patterns for reference service are having an impact on budgeting as new programs vie with existing ones for funding. In developing a budget for reference services, the reference manager should be familiar with library budgeting systems and with the institutional mission, goals and objectives. Budgeting is an integral part of library planning efforts. The more complex budgeting systems, such as the program-planning budgeting systems (PPBS) and zero-based budgeting (ZBB) share elements with strategic planning and are particularly useful in times of change. Evaluation and performance measurement are essential parts of this financial planning. The reference manager should be able to forecast reference service direction for the library and to provide cost-benefit estimates for varying levels of service as a contribution to library strategic and financial planning.
