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Source : IGNOU B.Lib Material

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#1. what is a reflection of the current and future activities, programmes and plans of the library?

#2. What is the time period of a budget in general?

#3. What is an official document to know what was achieved and what was not achieved during a given year?

The budget should not be confused with annual financial reports. The latter is an official document to know what was achieved and what was not achieved during a given year. It is in fact a factual record of the state of affairs of the finances of an institution during a particular year. The budget, on the other hand, is only an estimate for the forthcoming year. In short, a budget is a preparation for the future whereas the financial report is an analysis and evaluation of the pas

#4. What is the other name for Line Item budgeting?

#5. What is line item budgeting?

#6. What is is the usual traditional method which, by taking into account past expenditure on each item, prepares the current budget, hence called historical budgeting?

#7. Identify the advantages of line-item budgeting or incremental budgeting?

#8. What are the drawbacks of line- item budgeting?

#9. Which of the following budgeting methods is a quick method and hence saves a lot of time?

#10. Who propounded Programme Budgeting?

Hoover Commission Report (1949)

It has three steps. They are: (i) statement of agency (i.e., library) objectives, (ii) full consideration of alternative ways and (iii) logical selection of the best based on effectiveness and efficiency.

#11. In which method of budgeting the focus is on library activites?

#12. In which method of budgeting, the stress is laid upon operational efficiency?

#13. In which of the following budgeting methods, there is an emphasis on the service mission of the library?

#14. What is PBBS?

#15. Who proposed the Planning Programming Budgeting System (PPBS) for the first time?

USDOD in  1961

Unites States Department of Defense

#16. Which method combines the best of both programme budgeting and performance budgeting?

#17. Which method of budgeting contains system analysis?

#18. Who developed Zero-Base Budgeting (ZBB)?

#19. Which method of budgeting requires a thorough knowledge of the organisation and a lot of time, effort and training?

#20. In which method the entire budget is justified from scratch?

It assumes a budget of `zero’ for each programme until one convinces the appropriating authority that the programme is worthwhile and deserving of support at a specified level.


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