Program Design Final

Front 1

5 Cost Allocation Methods

Back 1

1. Equal Share of Indirect Expenses

2. Percentage of Budget

3. Time Budget Study

4. Cost Tracking System

5. Space or Measurement Studies

Front 2

1. Equal Share of Indirect Expenses (Cost Allocation)

Back 2

Each functional line unit receives an equal share of indirect expenses

Front 3

2. Percentage of Budget (Cost Allocation)

Back 3

Each line unit is assigned a percentage of indirect costs that equals its percentage of the overall budget figure

Front 4

3. Time Budget study (Cost Allocation)

Back 4

Allocate (distribute) according to time spent on various tasks; How do we spend our time?

Front 5

4. Cost Tracking System (Cost Allocation)

Back 5

Actual use of the item by cost objective is tracked & charged back to the unit using it

Front 6

5. Space or Measurement Studies (Cost Allocation)

Back 6

one can determine the appropriate proportion of cost to allocate to a specific cost objective by measuring the relative proportion of overall cost

Front 7

Direct Cost

Back 7

can be traced to a cost objective. ex: materials, labor, & expenses related to the production of a product.

Front 8

Indirect cost

Back 8

Agency incurs these regardless of program operation; Not directly traced to a cost objective. Ex: administration, personnel, & security costs.. employee salaries

Front 9

Evaluation Purposes (Define)

Back 9

1. Program Development - with the data gathered in an evaluation, in programmer can help improve and refine programs by determining what works, what does not work and why things work the way they do

2. Organizational Management - helps the programmer make informed decisions about how to modify programs, what services to drop, and which to continue

3. Accountability - establish accountability by documenting program outputs and outcomes

Front 10

9 steps of Importance Performance Evaluation (1-5)

Back 10

1. Purpose - judge the worth of agency performance

2. Audience - supervisors/administrators

3. Process - program attributes (lit review, staff, focus groups)

4. Issues - patrons judgement about satisfaction

5. Evidence- collected data from patrons

Front 11

9 steps of Importance Performance Evaluation (6-9)

Back 11

6. Data Gathering - questionnaires, survey, focus groups; instruments use to gather data

7. Analysis - matrix analysis

8. Resources - costs

9. Reporting - interpret results

Front 12

Program life cycle INTRODUCTION

Back 12

Programmer introduces & launches new program

Front 13

Program life cycle GROWTH

Back 13

# of participants increases most rapidly

Front 14

Program life cycle MATURATION

Back 14

Program growth slows

Rate of participant increase slows

Front 15

Program life cycle SATURATION

Back 15

Growth slows

Patrons enrollment levels off

Front 16

Program life cycle DECLINE

Back 16

Falling enrollments