FIU Psychology Discussion

Description

Developing Line-Item, Functional, and Program Budgeting Systems

Establishing and creating a budget is crucial for successful program development and implementation. Chapter 13 examines three different program budgeting systems. A line-item budget identifies all anticipated revenue and proposed expenses.

Please respond to the following:

List and define budget categories in a line-item budget.
- Describe the importance of having a line-item budget. Use your text to support your answer.
After reviewing Chapter 13, determine a program structure for the new program described in the case example.
What direct cost is associated with human services programs? What is indirect cost?
- Explain the importance of knowing the total cost (indirect and direct) of a human services program.
Describe the total direct cost methodology, the direct labor cost methodology, and the direct labor hours methodology.
- In your opinion, which cost allocation methodology is best? Explain your answer using your text or other resources to support your response.

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