Planning and Budgeting Skills for Health and Social Work Managers by Richard Field

Author:Richard Field [Field, Richard]
Language: eng
Format: epub
Tags: Social Science, Social Work
ISBN: 9780857259875
Google: cxtaR7EHC3sC
Publisher: SAGE Publications
Published: 2012-07-06T03:36:36+00:00

ACTIVITY 5.1

Controllable expenditure

The following table identifies four budgets relating to a day centre for older people.

To what extent do you think the manager might be able to control expenditure?

Budget Not able to control Limited control Good level of control Full control

Rent

Heat and light

Food

Equipment

For many managers, rent costs are totally outside their control, at least in the short term, while the level of control they have over other costs will depend on the framework within which they are required to manage.

Taking equipment as an example, financial regulations might be set so as to allow full managerial control, partial managerial control or to make this expenditure virtually uncontrollable by the budget manager.

Figure 5.4 illustrates how financial regulations might be set in a way that severely limits managerial control over an equipment budget.

Figure 5.4 Control factors – equipment

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