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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.