Athletic Training Budget Types
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| What is the spending-ceiling model budget? | This only requires justification for expenditures exceeding that of the previous year. Only con is that inflation can cause issues.
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| What is the spending-reduction model budget? | Required to reduce budget to preserve institutional funds. Requires creativity to work with low funds.
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| What is zero-based budgeting? | Must justify every expense without reference to previous spending patterns. Tool for developing priorities in a program.
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| What is fixed budgeting? | Project both expenditures and program income to determine total costs and revenues for the fiscal year. Only appropriate for income-oriented programs(Not school based)
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| What is variable budgeting? | Requires that expenditures be adjusted according to revenues.(Not for school-based programs)
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| What is Lump-sum budgeting? | Fixed total amount of money to be spent wherever the athletic trainer wants. Administrators hold ATs accountable.
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| What is Line-item budgeting? | List anticipated expenditures for specific categories of sub functions. Like expendable supplies, facility management, and capitol equipment. Limited flexibility for midyear crisis because funds cannot be easily transferred between categories.
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| What is Performance budgeting? | Breaks down functions of program into activity costs like pregame prep, emergency first aid, and rehab. Difficult to analyze expenses per activities.
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