Abstract
Because it is possible only on rare occasions to quantify the value of the information supplied by an Information and Library Service to its users, it has often been assumed that the cost benefits of the service cannot be shewn. The technique of PPBS can, however, be used to quantify both the costs and the savings which arise from each service activity. In this paper PPBS is applied to a medium sized service. The overall objectives of the service, and the particular objectives of each activity are defined; and the method of allocating costs shewn. The cost-benefits for each activity are calculated, and in total are shewn to be approximately twice the cost.

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