Museum operations and programs reflect a broad range of institutional goals which vary among museums by their subject classification (art, history, science, and subcategories), their current and target audiences, and their range of purposes (cultural, preservation, education, research).

For many reasons, management control systems in museums have been weak. Traditionally, museum professionals have emphasized product quality rather than management and control. External reporting requirements to auditors or trustees tended to be unsophisticated, and elaborate internal reporting systems were unnecessary. Consequently, museums were not forced to develop them. Moreover, budget constraints did not encourage the addition of management skills at the expense of technical skills.

Today, however, increasing financial problems require the development of management systems that meet a dual purpose: optimal allocation of present resources to meet museum needs, and support of efforts to generate new revenue. (p. 67)

Museum operations and programs reflect a broad range of institutional goals which vary among museums by their subject classification (art, history, science, and subcategories), their current and target audiences, and their range of purposes (cultural, preservation, education, research).