...CHAPTER 10 Differential Cost Analysis This chapter deals with the use of differential cost analysis in financial management decision making situations. The basic premise of differential cost analysis is that different costs are treated differently in different financial management decision situations. Hence the name differential costs. Two major applications of differential cost analysis are presented. The first application is called break-even analysis. In break-even analysis, differential cost analysis is used to answer the question, How much service must a human service program provide during a fiscal year in order to recover its total costs? The second application can be called decrease/discontinue decisions. In these types of financial management decisions, differential cost analysis answers the question, What will be the effect on fixed and variable costs of a decision to reduce or discontinue a human service program? Some Concepts and Definitions Before proceeding to the discussion of the applications of differential cost analysis, some basic concepts and definitions need to be introduced including fixed costs, variable costs, step costs, maximum efficiency, and surplus capacity. Fixed Costs and Variable Costs In Chapter 8 the concepts of direct and indirect costs were introduced as part of the discussion of cost analysis. As was noted in Chapter 8, the full cost, or total cost, of a human service program is the sum of its direct costs and indirect costs...
Words: 6743 - Pages: 27
...Integration and Generic Approach to Human Services Name College Human Services The field of Human Services is broadly defined, uniquely approaching the objective of meeting human needs through an interdisciplinary knowledge base, focusing on prevention as well as remediation of problems, and maintaining commitment to improving the overall quality of life to service populations. The Human service profession is one which promotes improved service delivery systems by addressing not only the quality of direct services, but also by seeking to improve accessibility, accountability, and coordination among professionals and agencies in service delivery. Integration In the last decade, greater coordination and integration of human service programs have been addressed through legislation, local innovations made possible by radical changes in welfare administration, and pilot studies taken with private foundation support, often with gains being small in scale and out of reach. Implementation and sustainability claims are attributed to “politics” or “personality conflicts” with administration, but researchers search more systematic causes focusing on organizations, technology, or resources. One way to understand systematic impediments to integration is to analyze work context of the front line. This can be hard to do in the human service industry where the “raw materials’ are human beings. This type of setting requires formalized rules and regulations, but generally can...
Words: 659 - Pages: 3
...US Department of Health and Human Services design analysis US Department of Health and Human Services design analysis paper “The Department of Health and Human Services (HHS) is the United States government’s principal agency for protecting the health of all Americans and providing essential human services, especially for those who are least able to help themselves” (US Department of Health and Human Services, n.d.). “HHS represents almost a quarter of all federal outlays, and it administers more grant dollars than all other federal agencies combined” (US Department of Health and Human Services, n.d.). As the United States primary agency for protecting the health of Americans the Department of Health and Human Services is a perfect agency to analyze in terms of its organizational design. Many internal and external factors have defined and shaped the organization in terms of its size, organizational structure, and processes. Organizational characteristics, also known as internal factors such as the purpose of the organization and the organizational structure help to define how the HHS agency operates. According to the Forestry Department (2000), “External factors are those from the enabling environments which are not under the control of the organization but which affect its structure and development have also influenced the organization” (para. 2). These external factors include economic factors, socio-economic factors, and political-administrative factors. Because of the...
Words: 1341 - Pages: 6
...Policy Analysis III- Compare and Contrast Paper Brandy Alston University of Phoenix Criminal Justice Management Theory and Practice CJA/464 Professor Leroy Hendrix October 10, 2013 Policy Analysis III- Compare and Contrast Paper The reason for policy analysis reflects around the assessment of policies from the government by critiquing the failures and successes. The United States implement several policies to deal with criminal activity and social issues, for instance The United States Human Trafficking Policy, this policy is not a successful one but this policy is steadily improving with sustainable reform. The criminal justice system practice the model of Packard’s Due Process, established with the promise form the United States Constitution for individuals civil liberties and rights. This paper will evaluate the issues that courts and law enforcement deals with while working and implementing prior polices. United States Human Trafficking Policy Human trafficking is a tough crime to identify, because of the existence and the transnational nature of an increasingly sophisticated arrangement in assisting organize crime. Trafficking in person is most productive agency in international crimes. According to the United States Justice Department (2001), International Labor Organization predicts that 17,500 individuals are trafficked annually in the United States. The United States had numerous legal advantages to stop human trafficking, mainly using...
Words: 794 - Pages: 4
...Analyzing Financial Statements Financial analysis is necessary in any human service agency as it allows it to get a clear picture of the financial standings for the fiscal year. According to Martin (2001), “financial analysis is defined as the process of using information from financial statements to calculate financial ratios that assess the financial standings of human service agencies.” There are six formulas used when conducting the financial analysis: long-term solvency ratio, contribution ratio, programs/expense ratio, current ratio, general and management ratio, and the revenue/expense ratio. Importance of Financial Ratios Current Ratio The current ratio is used to give an idea of the company’s ability to readily pay back its short-term liabilities with its short-term assets. These calculations are found on the balance sheet or the statement of financial position. 2002 Current Ratio = $104,296/$139,017 = 0 .75 2003 Current Ratio = $82,058/$93,975 = 0.87 2004 Current Ratio = $302,902/$337033 = 0.90 (rounded up) Long-term Solvency Ratio The long-term solvency ratio is also developed from the statement of financial position (or the balance sheet). The long-term solvency ratio determines whether an agency’s cash flow is sufficient to meet short and long-term liabilities. 2002 Long-Term Solvency Ratio = $391,270/$310,246 = 1.26 2003 Long-Term Solvency Ratio = $359,863/$259,979 = 1.38 2004 Long-Term Solvency Ratio = $699,004/$338.937 = 2.06 ...
Words: 2091 - Pages: 9
...5, 2012 Program Planning and Evaluation Paper There are so many different human service organizations around the country today, that it may be difficult to see the commonalities and or differences within each, I myself have this issue yet I believe that the commonalities are what includes many agencies to be human service agencies and the differences are what makes up the plethora of agencies still considered human service branches. The Human service agency I chose to work with this block is the Peace Domestic Violence Agency, I am pulled towards this agency because I can see not only does this help abused spouses in a relationship but also children who are most often times the unseen victim. an agency such as this opens up the spectrum for so many that may need to be reached, and on many different levels from basic needs to counseling, from children's delicate needs to protection of a whole family when necessary. let's take these proven statistics as an example[ Every 9 seconds in the US a woman is assaulted or beaten, and Studies suggest that up to 10 million children witness some form of domestic violence annually.] ("domestic violence statistics," 2012) these statistics are very powerful, and eye opening. let's begin by establishing the mission of the peace domestic violence agency, which is [to reduce victim trauma, empower survivors, and promote recovery through direct services. Peace is committed to reducing the incidence of sexual assault and domestic violence...
Words: 890 - Pages: 4
...Consulting Firm Transitional Life Care (TLC) Consulting Firm is the creation of Team B. This paper summarizes the type of consulting firm and the services TLC offers. Each team member’s roles in the firm and her duties and responsibilities are described. In addition, a detailed analysis of how the content and concepts from five undergraduate core courses facilitated the analysis, development, and preparation of TLC Consulting Firm. Mission Statement Transitional Life Care Consultant Firm’s mission is to facilitate client growth with transition through life events and life changes. TLC consultants strive to join with others to create the conditions under which all people with transitional needs will experience opportunities to develop and exercise competence; encouragement to make choices in the pursuit of personal growth, presence, and participation in the transitional process; respect and dignity through the promotion of protection from abuse and neglect and isolation; opportunities for self-advocacy that empower each client to articulate his or her needs; and reduce the negative stress surrounding many life changes. Summary of Firm and Services Transition from one situation to another can be stressful; it is a process of progress forward. The Holmes-Rahe Scale (1967) lists 43 life events and life changes that contribute to one’s stress level. Each member of this team has personal experience as well as education, which would benefit a consultant firm with a mission to...
Words: 2777 - Pages: 12
...Research in Human Services Yolanda M. Long BSHS/382 Research and Statistics for the Social Sciences March 17, 2014 Michael A. Keitler, MA Fundamentals of Research in Human Services This paper will define the term scientific method and how it relates to research in human services. The process to evaluate the research must incorporate steps needed to identify the problem, analysis the data, and finally form a conclusion. The paper will further explore and define the differences between quantitative and qualitative research in the human services field and the scientific method behind the research. An example depicting a quantitative research, qualitative research, and mixed method research will be covered as well as how scientifically sound research can support the functions of a human service professional. Scientific Method and how it Relates to Human Services Research The Institute Innovation in Health and Human Services at James Madison University defines Scientific Method as the collection of quantitative and/or qualitative date for studies that incorporate logical design and are replicable. The measures, procedures, and analysis are informed by best practices in the field, and the findings are interpreted within the context of the extant research literature (para. 5). Scientific method is important to the field of human services as professionals try to assist clients through reliable data previously captured. If a client is dealing with abuse issues the human services...
Words: 1112 - Pages: 5
...organized community effort to address the public interest in health by applying scientific and technical knowledge to prevent disease and promote health (Stanhope & Lancastor, 2008). Public Health is on a national, state, and county scale dealing in research, data analysis, and recommendation for health promotion. The Centers for Disease Control (CDC), the National Institutes of Health (NIH), and census are examples of public health. .). Examples of community-based health care are the local health department giving the H1N1 flu vaccination to all citizens free of charge. These community-based healthcare systems are giving the vaccinations based on research by the CDC and NIH. History of the U.S. Department of Health The national U.S. Department of Health and Human Services began with hospitals and care for seamen and marines in 1798. The Quarantine Act of 1887 moved power to quarantine people with infectious disease away from the stale level to the national level. The marine hospital system for sailors was renamed the Public Health Service on 1906. Children’s Service created in 1912 and changed to an advocate of children’s interests, child labor laws, for example. Bureau of Indian health service of 1921 created health services for Native Americans on reservations. In 1930, the National Hygienic Laboratory later became the National Institute of Health (NIH). The Federal Food, Drug, and Cosmetic Act of 1938, became the Food, and Drug Administration (FDA). In 1946, the Communicable Disease...
Words: 815 - Pages: 4
...Final Project: Analyzing Financial Statements Joyce Davis HSM 260 December 2, 2012 Final Project: Analyzing Financial Statements Financial statements provide a nonprofit human service, with a detailed account of financial records that shows how the company finances are managed. A financial statement provides the company with records that show how their finances were handled in the past. It also allows a company to look at where the company is heading financially. It is very important that a company evaluate their financial statements. In doing this the company will be aware of changes that need to be fixed in the budget. This can prevent an agency from going under. It will also permit them to continue provide services to the needy within the society. The XYZ Corporation provides psychiatric counseling to the indigent in El Paso Texas. The writer will provide a detailed financial analysis of the corporation’s finances. Listed below the reader will be able to see the company’s financial ratios, and they are: Current ratio, long-term solvency ratio, contribution ratio, programs/expense ratio, general, and management/expense ratio, fund-raising expense ratio, and revenue expense ratio for the years 2003 and 2004. Ratio table # 1 for the years 2003-2004: |2003| 2004| Current Ratio | .87 | 0.43 | Long-Term Solvency Ratio | 1.38 | 2.06 | Contribution Ratio | .51 | .49 | Programs/Expense Ratio | 1.0 | 1.11 | general and Management/Expense Ratio |...
Words: 1547 - Pages: 7
...BSHS 322 Week 5 Fnal individual Human Services Manager Exercise Get Tutorial by Clicking on the link below or Copy Paste Link in Your Browser https://hwguiders.com/downloads/bshs-322-week-5-fnal-individual-human-services-manager-exercise/ For More Courses and Exams use this form ( http://hwguiders.com/contact-us/ ) Feel Free to Search your Class through Our Product Categories or From Our Search Bar (http://hwguiders.com/ ) Human Services Manager Exercise The human services manager job is stressful and demanding. They must keep up with daily activities of their staff as well as the clients each staff member is working with. The manager is responsible for making sure that their staff is doing their jobs to the best of their ability and whenever an issue arises the manager must decide the best way to handle that situation. Sometimes the outcome is not what the manager wants to do but it is the best recourse for all involved. It is the responsibility of the manager to make sure their staff is properly trained and is kept up to date with all new training available to them. The manager must then make sure that they are using their knowledge to the best of their ability and if something is not being done correctly it is their job to find out why and make sure necessary changes are made. Scenario #1 Family Support Services Center Staff Member: Tom Martin 1. Demographics 1. Age: 32 2. Gender: Male 3. Marital Status: Divorced 4. Race/ethnicity:...
Words: 6908 - Pages: 28
...Organizational Theory and Readiness for Change Assignment II: Force Field Analysis Denisha Hightower Morgan State University SOWK 608.185 Professor Sandra Austin The Human Service agency that will be described in this paper will identify the organizational issue, pin point a solution, strategize how to implement the solution and lastly determine how to assess if there was a change in the issue. This paper will also provide an analysis chart on the organization’s Strengths, Weaknesses, Opportunities and Threats (SWOT) and an appendix of both the SWOT analysis and an Organizational chart will be provided. The agency that was selected to be analyzed is a public governmental agency which was established in 1975 to aide families and persons who experience financial hardships and need assistance in obtaining basic necessities such as food and shelter to become self-sufficient. The organization also administers federally funded programs to aid individuals in obtaining medical assistance, financial stability through Family Investment Services and Nutritional needs through a food funding program. The organization further delegates other state programs for homeless people, child and adult protection and investigation, as well as programs extended for women victims of domestic violence. The organization’s mission is to aid and pursue those who are struggling economically, provide preventative services and protect defenseless children and adults. The organization’s governance...
Words: 3730 - Pages: 15
...entered World War II, head of the Office of Strategic Services (OSS) in 1942. The OSS – the forerunner to the CIA – had a mandate to collect and analyze strategic information. After World War II, however, the OSS was abolished along with many other war agencies and its functions were transferred to the State and War Departments. It did not take long before President Truman recognized the need for a postwar, centralized intelligence organization. To make a fully functional intelligence office, Truman signed the National Security Act of 1947 establishing the CIA. The National Security Act charged the CIA with coordinating the nation’s intelligence activities and correlating, evaluating and disseminating intelligence affecting national security. On December 17, 2004, President George W. Bush signed the Intelligence Reform and Terrorism Prevention Act which restructured the Intelligence Community by abolishing the position of Director of Central Intelligence (DCI) and Deputy Director of Central Intelligence (DDCI) and creating the position the Director of the Central Intelligence Agency (D/CIA). The Act also created the position of Director of National Intelligence (DNI), which oversees the Intelligence Community and the National Counterterrorism Center (NCTC). The CIA is an independent agency responsible for providing national security intelligence to senior US policymakers. The Director of the Central Intelligence Agency (D/CIA) is nominated by the president with the advice and...
Words: 2144 - Pages: 9
...Draft Introduction The research topic discussed in this literature review addresses the question of what human service agencies in the state of Idaho do to combat domestic minor sex-trafficking. The purpose of this research study is to explore the ideology of different research studies that explain and identify effective strategies to prevent domestic minor-sex trafficking in neighborhoods and communities. Sex-trafficking is a social problem because, “the crime of people trafficking is an assault on human rights” (Heredia, 2008, p. 399). The issue of Fighting against sex-trafficking was addressed at the UN convention when a protocol was set to tackle the problems of sex-trafficking. There are strategies and interventions used by international and national human service agencies to assist the sex-trafficking victims. Shared Hope International and partner non-profit organizations stated the importance of protecting the victims, preventing the crime and prosecuting the perpetrators, and also have decided to act upon the problem (Shared Hope International, 2009). Further in the study, the researcher will provide detailed analysis of the strategies used by the human service agencies to aid the victims of trafficking. These strategies will include training law enforcement to investigate human trafficking cases, improving communication between the human service agencies and law enforcement, and enhancing the scope of research. Strategies and Implementation Identifying victims...
Words: 2618 - Pages: 11
...FINANCIAL ANALYSIS RATIOS TABLE | | 2002 | 2003 | 2004 | Current Ratio | .75 | .87 | .90 | Long-Term Solvency Ratio | 1.26 | 1.38 | 2.06 | Contribution Ratio | .53 | .51 | .49 | Programs/Expense Ratio | 1.0 | 1.0 | 1.11 | General & Management/Expense Ratio | .30 | .28 | .23 | Fundraising /expense Ratio | | | | Revenue/Expense Ratio | .98 | .94 | 1.11 | Each ratio is important for all three years of the Data for XYZ Corporation. The reasons are as follows: 1. Current Ratio – The purpose of the current ratio is to assess a private nonprofit human service agency’s liquidity. Current Ratio is important because it allows the agency to make sure they are not facing any liquidity problems. Liquidity means the extent to which the agency has cash and other assets readily convertible into cash to cover current operating expenses. 2. Contribution Ratio – The purpose of the contribution ratio is to assess the agency’s dependency on its major revenue source. Contribution ratio is important because it ensures the financial viability of the agency. 3. Program Expense Ratio – The programs/expense Ratio means that a private non-profit human service agency should spend a minimum of 60 percent of its total expenses for programs. It is important to meet this standard in order to help donors make an informed decision. 4. General & Management/Expense Ratio – The purpose of the general and management/ expense ratio is to determine the proportion of the agency expenses...
Words: 311 - Pages: 2
