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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 …
Symbolic Interaction And Social Planning: Perspectives From The Early Years, Roger A. Lohmann
Symbolic Interaction And Social Planning: Perspectives From The Early Years, Roger A. Lohmann
Faculty & Staff Scholarship
The principal thesis of this paper is that the inadequacies of recent efforts at social planning are essential failures of theory, rather than failures of practice. Economic, land use and social welfare planners it is suggested have all shared a common unwillingness or inability to abandon commitments to an essentially utilitarian rhetoric of reasoned behavior, wherein means are matched with ends, persons are viewed as essentially self-interested and goal-directed rational problem solvers operating on schedules of goal attainment known or predictable by the planners. Symbolic interaction theory has resources to revitalize planning theory. Selected publications by John Dewey, G.H. Mead, …