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I use Calibre to keep track of my parents' books as well as my own. I opted to make a custom column named "Owner" and enter the initials of the owner of the book there.
My mum and I are in the same "kindle family" so have access to each other's books as if we own them. There's an option when buying a kindle book to decide whether to share it or not, so I also have a custom column "Shared?" indicating this.
Calibre allows virtual libraries, which are basically sub-libraries without having to create separate databases. One could be based on each owner instead of making a separate database for each.
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