ERIC Number: ED288814
Record Type: RIE
Publication Date: 1986
Reference Count: 0
The Budget Process in Parks and Recreation. A Case Study Manual.
Kelsey, Craig; Gray, Howard
This case study manual, designed for undergraduate or graduate students studying the area of parks and recreation fiscal management, considers the practical, critical skills of budgeting techniques. The manual deals with the most common budgeting styles in a step-by-step approach with case study exercises. Each chapter includes an introduction to a particular budget style, a description of the budget, purposes of the budget, a step-by-step budget process, and advantages and disadvantages of the method considered. Budget styles covered are: object classification, line item, fee, program, performance, planning programming budgeting system, zero-based, activity, function, unit, fund, character, increment-decrement, running, benefit cost, and capital. A final chapter discusses the financial statement, the final aspect of the budget process. (CB)
Descriptors: Case Studies, Higher Education, Parks, Program Budgeting, Program Implementation, Recreation
American Alliance for Health, Physical Education, Recreation, and Dance, 1900 Association Drive, Reston, VA 22091 ($9.95).
Publication Type: Guides - Non-Classroom
Education Level: N/A
Authoring Institution: American Alliance for Health, Physical Education, Recreation and Dance, Reston, VA. American Association for Leisure and Recreation.