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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 …
Lindblom County: Philanthropic Insufficiency, Amateurism And Paternalism, Roger A. Lohmann
Lindblom County: Philanthropic Insufficiency, Amateurism And Paternalism, Roger A. Lohmann
Faculty & Staff Scholarship
In this fictionalized case study, a group of friends from graduate school compose a community elite with responsibility for human services decision-making in rural Lindblom County. They must deal with issues of insufficient resources, amateurism among other community officials, and challenges posed by opposing and emergent groups of aspiring community leaders. Discussion questions and questions of strategy and calculation are posed for further examination of the issues raised.