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AT Budgets

Athletic Training Budget Types

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.
What is the spending-reduction model budget? Required to reduce budget to preserve institutional funds. Requires creativity to work with low funds.
What is zero-based budgeting? Must justify every expense without reference to previous spending patterns. Tool for developing priorities in a program.
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)
What is variable budgeting? Requires that expenditures be adjusted according to revenues.(Not for school-based programs)
What is Lump-sum budgeting? Fixed total amount of money to be spent wherever the athletic trainer wants. Administrators hold ATs accountable.
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.
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.
Created by: tprice2