This study aims to propose methods for determining the minimum book purchase cost budget in university libraries in accordance with the “University Library Promotion Act” and efficiently allocating and executing the secured book purchase cost budget to each department. To achieve this, the current status of university libraries and legal standards were examined and strategies for securing the minimum book purchase cost budget in accordance with legal standards were suggested, and a method for efficiently distributing the secured budget to departments was proposed. First, we determined the material acquisition budget for university libraries by applying the average price of domestically published books to the standards set forth in the University Library Promotion Act. The allocated budget was distributed with 80% assigned to departments and 20% budget for librarians. The department’s allocated budget of 80% was then recalculated to 100% and distributed by applying three criteria: book prices by topic, student enrollment, and utilization rates.