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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 …
Breaking Even: Preface To The Revised Edition, Roger A. Lohmann
Breaking Even: Preface To The Revised Edition, Roger A. Lohmann
Faculty & Staff Scholarship
Breaking Even: Financial Management in Nonprofit Human Services (Temple University Press. 1980) was the first book-length discussion of nonprofit financial management ever published in English. This preface was prepared, along with several new or rewritten chapters and additional changes for a possible revised edition of the book. The publisher decided not to do a second edition and the original first edition continued to sell in its small market niche for 25 years.