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West Virginia University

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Full-Text Articles in Social Work

Break Even Analysis: A Tool For Budget Planning (Revised), Roger A. Lohmann Jun 2020

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 …


Review Of Books By Vinter & Kish And Lauffer, Roger A. Lohmann Jun 1986

Review Of Books By Vinter & Kish And Lauffer, Roger A. Lohmann

Faculty & Staff Scholarship

During a decade of great changes in the organization and management of human service organizations, these authors have attempted to explain the changes that are occurring and offer guidance for how to deal with them for harassed and overworked human services managers and students.