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Joe Eisner's Bottom Line column in the Winter 1990 (Volume 4, number 4) issue focused on the calculation of true hourly costs of labor. This topic is also discussed in Philip Rosenberg's Cost Finding for Public Libraries (ALA 1985), as well as Dougherty and Heinritz's Systems Analysis of Library Operations 2nd edition (Scarecrow Press).
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© MCB UP Limited
1992
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