Discussion Post: Developing Line-Item, Functional, and Program Budgeting Systems
• 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.
• Determine program structure for the new program described in the case example.
• 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.
• 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?
The response must include a reference list. Using one-inch margins, double-space, Times New Roman 12 pnt font and APA style of writing and citations.