PBA: Percentage Based Allocation for acquisitions

Abstract A simplified approach to the allocation of the library materials budget is proposed that is based on the formula allocations to universities by their fiscal governing bodies. Theoretically, this approach reflects most of the elements of previously proposed formulas, although in an indirect way. The validity of this method is discussed in the context of certain assumptions, along with its advantages and disadvantages. This method would be most applicable where audiovisual materials and books are combined in one budget, such as in a community college or learning resource center.