Financial Management for Human Service Administrators / Edition 1

Paperback (Print)
Buy New
Buy New from
Used and New from Other Sellers
Used and New from Other Sellers
from $48.95
Usually ships in 1-2 business days
(Save 62%)
Other sellers (Paperback)
  • All (13) from $48.95   
  • New (4) from $116.72   
  • Used (9) from $48.95   


This comprehensive financial management book is designed to help future or current human services or social work administrators manage programs and agencies more effectively. The book includes information on various budgeting systems (line-item, performance, and program) and other financial management tools, including program structures and responsibility centers; financial accounting and the interpretation and analysis of financial statements; the forecasting of revenues, expenses, and caseloads; service costing and the linking of costs to performance (output, quality, and outcome) measures; fee setting; government contracts, and more. For anyone interested in financial management for human services, social work, or nonprofit organizations.

Read More Show Less

Product Details

  • ISBN-13: 9780321049490
  • Publisher: Pearson
  • Publication date: 8/22/2000
  • Edition description: New Edition
  • Edition number: 1
  • Pages: 224
  • Sales rank: 591,480
  • Product dimensions: 6.92 (w) x 8.89 (h) x 0.55 (d)

Table of Contents

All chapters begin with an “Introduction” and end with a “Summary” and “Conclusion.”

1. The Importance of Financial Management.

What is Financial Management?

Why Financial Management is Important Today.

Adopting a Financial Management Perspective.

Financial Management Concepts, Principles, and Tools.

2. Programs, Program Structures, Program Managers, and Responsibility Centers.

The Identification of Programs.

The Creation of a Program Structure.

The Assignment of Program Managers.

The Designation of Responsibility Centers.

3. Understanding Financial Statements.

Generally Accepted Accounting Principles (GAAP).

Internal Revenue Service (IRS) Status.

Financial Statements.

Types of Financial Statements.

Phoenix Specialized Transportation Services (STS).

The Statement of Activities.

The Statement of Financial Position.

The Statement of Cash Flows.

The Statement of Functional Expenses.

The Internal Revenue Service Form 990.

4. The Basics of Accounting.

Some Basic Accounting Terms.

The Portland After School Program.

5. Financial Analysis.

Financial Analysis Ratios.

Monitoring Ratios Over Time.

6. Performance Measures.

Performance Measurement Defined.

The Major Performance Measurement Initiatives.

Output, Quality, and Outcome Performance Measures.

Characteristics of Good Performance Measures.

The Use of Performance Measures in Financial Management.

The Houston Home Care Agency.

7. Budgeting & Budgeting Systems.

Major Budgeting Systems & The Systems Model.

Line-Item Budgeting Systems.

Performance Budgeting Systems.

Program Budgeting Systems.

A Comprehensive Budgeting Systems.

8. Cost Analysis.

Prerequisites for Using Cost Analysis.

The Cost Analysis Process.

Identifying Direct and Indirect Costs.

Assigning Direct Costs to Programs and Indirect Costs to the Indirect Cost Pool.

Allocating Indirect Costs to Programs.

Cost Allocation Using Total Direct Costs.

Determining the Total Cost of Each Program.

Computing Cost Per Output (Unit of Service) and Cost Per Outcome.

Allocating Indirect Costs Using Salaries and Wages.

Allocating Indirect Costs Using Direct Labor Hours.

Which Cost Allocation Method is Best?

Prospective Cost Analysis versus Retrospective Cost Analysis.

Program Line-Item Budgets.

9. Forecasting.

Some Basic Forecasting Rules of Thumb.

Simple Moving Averages.

Weighted Moving Averages.

Exponential Smoothing.

Time Series Regression.

When to Use Which Forecasting Technique.


10. Differential Cost Analysis.

Some Concepts and Definitions.

Fixed Costs and Variable Costs.

Break-Even Analysis.

New River Community Council Case Example.

Westchester Home Delivered Meals (WHDM) Program.

Decrease/Discontinue Decisions.

11. Setting Fees.

Some Major Fee Setting Issues.

Government Benefits Seminar Case Example.

12. Government Contracts and Grants.

Contracts, Grants, and Cooperative Agreements.

Sources of Information about Government Contracts, Grants, and Cooperative Agreements.

Types of Procurements.

Types of Contracts.

13. Fund Development.

Foundation Grants.

Types of Foundations.

Finding Out About Foundations.

United Way of America Membership.

Other Traditional Fund Development Approaches.

Entrepreneurial Fund Development Approaches.

14. Risk Management.

What is Risk Management?

Major Risk Management Areas.

15. Auditing.

Sources of Auditing Standards, Cost Policies, and Financial Management Requirements.

Types of Auditors.

Types of Audits.

Selecting an External Auditor.

Appendix: Source of Financial Management Information on the World Wide Web (WWW).


Read More Show Less

Customer Reviews

Be the first to write a review
( 0 )
Rating Distribution

5 Star


4 Star


3 Star


2 Star


1 Star


Your Rating:

Your Name: Create a Pen Name or

Barnes & Review Rules

Our reader reviews allow you to share your comments on titles you liked, or didn't, with others. By submitting an online review, you are representing to Barnes & that all information contained in your review is original and accurate in all respects, and that the submission of such content by you and the posting of such content by Barnes & does not and will not violate the rights of any third party. Please follow the rules below to help ensure that your review can be posted.

Reviews by Our Customers Under the Age of 13

We highly value and respect everyone's opinion concerning the titles we offer. However, we cannot allow persons under the age of 13 to have accounts at or to post customer reviews. Please see our Terms of Use for more details.

What to exclude from your review:

Please do not write about reviews, commentary, or information posted on the product page. If you see any errors in the information on the product page, please send us an email.

Reviews should not contain any of the following:

  • - HTML tags, profanity, obscenities, vulgarities, or comments that defame anyone
  • - Time-sensitive information such as tour dates, signings, lectures, etc.
  • - Single-word reviews. Other people will read your review to discover why you liked or didn't like the title. Be descriptive.
  • - Comments focusing on the author or that may ruin the ending for others
  • - Phone numbers, addresses, URLs
  • - Pricing and availability information or alternative ordering information
  • - Advertisements or commercial solicitation


  • - By submitting a review, you grant to Barnes & and its sublicensees the royalty-free, perpetual, irrevocable right and license to use the review in accordance with the Barnes & Terms of Use.
  • - Barnes & reserves the right not to post any review -- particularly those that do not follow the terms and conditions of these Rules. Barnes & also reserves the right to remove any review at any time without notice.
  • - See Terms of Use for other conditions and disclaimers.
Search for Products You'd Like to Recommend

Recommend other products that relate to your review. Just search for them below and share!

Create a Pen Name

Your Pen Name is your unique identity on It will appear on the reviews you write and other website activities. Your Pen Name cannot be edited, changed or deleted once submitted.

Your Pen Name can be any combination of alphanumeric characters (plus - and _), and must be at least two characters long.

Continue Anonymously

    If you find inappropriate content, please report it to Barnes & Noble
    Why is this product inappropriate?
    Comments (optional)