What is this? What is it for? What is it about? These are some of the questions asked about information resources in order to properly assign the correct metadata and make them available for use. This process is called subject analysis, and it involves conceptual analysis, carefully examining an item to determine the answers to questions such as those above. Once the "aboutness" is determined, that information is used to apply the proper terminology to the item. Dewey Decimal Classificatin, Library of Congress Subject Headings and Sears Subjects Headings are a few of the authoritative sources consulted when seeking to assign appropriate terms.
The information that Taylor and Joudrey provide in The Organization of Information (2009) on how to examine an item is invaluable. I purchase books from online vendors like Scholastic.com or Amazon.com , so I have to decide where to house them in the school library. Knowing how to think about the physical item (cover/illustrations, size), skimming the text for key words and phrases or subject/topics and reading and understanding the title (for example, finding out that a book called Yummy is about a troubled boy who likes eating candy but not about junk food or candy) can make a big difference in the organization of materials in the library.
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