Libraries and Audio-Visual Center Cost Allocation Study.

A 1975 cost analysis study of the Purdue University Library and Audio-Visual Center collected data to ascertain the cost of services and materials during the fiscal year 1975 and to identify the allocation of costs among user groups, among library functions (e.g., processing, client services), and among end uses (e.g., instruction, research). This report describes the methodology used and states the results in the form of written analysis, circle graphs, and tables. (EMH)