Personnel cost projections are becoming a key component in overall lib
rary planning. Strategic plans and the results of a process of definin
g visions and values provide critical guides to where and how personne
l should be allocated. The article also examines factors such as accou
ntability, new programmatic initiatives, and client-centered approache
s in terms of examining personnel costs. A review of studies related t
o personnel costs and allocation reveals the need for predictive cost
models in this area. In general, personnel allocation must be done not
from formulas but based on programmatic priorities determined through
careful planning.