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Full-Text Articles in Social Work
Break Even Analysis: A Tool For Budget Planning (Revised), Roger A. Lohmann
Break Even Analysis: A Tool For Budget Planning (Revised), Roger A. Lohmann
Faculty & Staff Scholarship
Applications of the tools of modern business and public management to human service administrative problems has become increasingly sophisticated. In this article, the author presents Break-Even Analysis (BEA) as one such management tool useful for financial planning in nonprofit and public human services organizations, particularly those with multiple sources of funding. The original article, published in 1976, was the first-ever presentation on this topic in human services, and the core of the author's 1980 first-ever book on financial management in nonprofit human services. In this revision of the original article, Break-Even Analysis is presented as a compact, easily administered “early …
Financial Management: Social Agency, Social Enterprise And Social Economy, Roger A. Lohmann, Nancy Lohmann
Financial Management: Social Agency, Social Enterprise And Social Economy, Roger A. Lohmann, Nancy Lohmann
Faculty & Staff Scholarship
There has been a quiet revolution in financial management practice in social agencies in recent decades, symbolized by the transition from fund to enterprise accounting and increasing recognition of the ‘third sector’ of the social economy. The traditional voluntary agency model of donations has been joined by grants, performance contracts, ‘managed care’ and an array of other options, and traditional voluntary agency based and public agency practice now exist alongside corporate for profit service delivery and various forms of private practice. Social enterprise and entrepreneurship are a common theme in all this diversity, as social agencies must aggressively seek out …