Financial estimation is an important part of library and information centre management because it helps the librarian determine the amount of money required for different activities and services. A proper estimate ensures that available funds are used efficiently and that the library can maintain its collection, services, staff, equipment and infrastructure. Financial estimation means forecasting the financial requirements of an organisation for a particular period. One method of financial estimation is the per capita method. Under this method, the estimated expenditure is calculated on the basis of the number of people served by the library. A fixed amount is estimated for each user, and the total amount is obtained by multiplying the per-user amount by the total population or membership. This method is simple and useful when the number of users is known, but it may not accurately reflect the different needs of various libraries. The percentage method is another method of financial estimation. In this method, the library budget is fixed as a certain percentage of the total expenditure, income or budget of the parent organisation.