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Flashcards in Budgeting Deck (10):

Spending-ceiling model (incremental model)

- most desired by SM program directors
- requires justification only for expenditures that exceed those of the previous budget cycle


spending-reduction model

- department heads are required to reduce their budgets to preserve institutional funds


Zero-based budgeting

- requires unit directors to justify every expense without reference to previous spending patterns.
- requires close attention to documentation of actual program needs
- excellent tool for developing priorities in a sports med program
- requires eval of each subfunction and rate it in importance


Fixed budgeting

- appropriate for financially stable environments
- requires ATC to project both expenditures and program income on a month by month basis to determine total program costs and revenues for the fiscal year.


Variable budgeting

requires that expenditures for any given time period be adjusted according to revenues for the same period
- rev = 50,000 and budget 25,000 but when rev is actually 40,000 you have to reduce expenditures


Lump-sum budgeting

parent organization provides an ATC with a fixed sum of money and the authority to spend that money any way they see fit
- we like this


Line-item budgeting

- requires the ATC to list anticipated expenditures for specific categories of program sub functions
- expendable supplies, equipment repair, physical services
- parent org. likes this because it gives them more control and money budgeted for one line cannot be given to a different line without permission


Performance Budgeting

- breaks the functions of a sports medicine program into discrete activities and appropriates the funds necessary to accomplish these activities.
- pre practice, pregame, rehab, injury treatment, admin, pt. edu etc.
- expenses for each can be calculated and used to determine the overall budget


needs assessment

a systematic set of procedures undertaken for the purpose of setting priorities and making decisions about program or organizational improvement and allocation of resources



the gap between a present state of being and the desired state to which a program should aspire