Recreation, Parks and Tourism Administration Commons^™

Cost Recovery Plans: Are They Being Used As A Financial Planning Tool In Parks And Recreation Departments?, Billie M. Bastian

UNLV Theses, Dissertations, Professional Papers, and Capstones

For several years tax dollars have gradually diminished, causing parks and recreation managers to become more entrepreneurial in developing financial strategies for delivering high quality and cost efficient recreational services to the citizens. One financial tool, under much discussion, is for parks and recreation managers to establish formal cost recovery plans for their departments. This paper presents the results of a study in which local Nevada governmental parks and recreation departments were surveyed and evaluated to determine if they are using formal cost recovery plans and if cost efficiencies have been improved. The research focused on identifying factors associated with …