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|a Kelsey, Craig.
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|a The Budget Process in Parks and Recreation. A Case Study Manual /
|c Craig Kelsey and Howard Gray.
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|a [Place of publication not identified] :
|b Distributed by ERIC Clearinghouse,
|c 1986.
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|a Educational level discussed: Higher Education.
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|a This case study manual, designed for undergraduate or graduate students studying the area of parks and recreation fiscal management, considers the practical, critical skills of budgeting techniques. The manual deals with the most common budgeting styles in a step-by-step approach with case study exercises. Each chapter includes an introduction to a particular budget style, a description of the budget, purposes of the budget, a step-by-step budget process, and advantages and disadvantages of the method considered. Budget styles covered are: object classification, line item, fee, program, performance, planning programming budgeting system, zero-based, activity, function, unit, fund, character, increment-decrement, running, benefit cost, and capital. A final chapter discusses the financial statement, the final aspect of the budget process. (CB)
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