Discussion topic should be at least 350 words and should reflect the fact that you have completed the Reading and activities. Use your words wisely so that the posting has substance and includes examples and explanations. Best practice is to include citations and a reference list.

Developing Line-Item, Functional, and Program Budgeting Systems

  1. List and define budget categories in a line-item budget. Describe the importance of having a line-item budget. Use your text to support your answer.
  2. After reviewing Chapter 13, determine program structure for the new program described in the case example.
  3. What direct cost is associated with human service programs? What is indirect cost? Explain the importance of knowing the total cost (indirect and direct) of a human service program.
  4. Describe the total direct cost methodology, the direct labor cost methodology, and the direct labor hours methodology. In your opinion, which cost allocation methodology is best? Explain your answer using your text or other resources to support your response.