Midterm 2 Flashcards
The program plan
-A blueprint that outlines various roles and functions to deliver the program.
The Program Plan is a dress rehearsal or practice for the real thing.
-The more detailed your plan the more successful your program. Flaws can be discovered and corrected before its implemented.
Successful programs are experienced during each of these four phases:
- Design
- Planning
- Operation
- Evaluation
The Program Plan: Purpose
- Provides a record of information about the current status of the program
- Provides a record of the resources used to operate the program
- Provides a reference for use during future operations of the program.
The Program Plan: Sections
Program Title Agency Mission and -------Programming Philosophy -Need for the Program -Design Goals of the Program -Operation Details -Program Evaluation -Disposition Decision Plan
Program Title
- Name of the program
- Sponsoring agency
- Brief description that indicates the who, what, when, where, why, and how of the program
After reading this paragraph the reader should have a basic understanding of what the leisure opportunity is going to create.
Agency Mission Programming philosophy
Include the mission statement and program philosophy; so, it is clear why you are offering the program.
Need for the Program
A statement of need for the program should be included. It should answer the questions:
- Why is this program needed?
- How was this need determined?
Design goals
What is this program supposed to accomplish?
Are the goals of the program consistent with the goals of the agency?
Operation Details
Detailed set of instructions on how to implement and operate the program.
Provides enough detail for another programmer to reproduce the program.
It is better to include too much information than not enough.
Venue Arrangements
The location used to stage the leisure experience.
Note: How you obtain your venue should be included in the plan. In many cases you may need to make a deposit or obtain a contract.
Note: Maps that indicate the location of the venue and diagrams of the area and facilities should also be included in the plan.
Special Arrangements
Need to be made early in the planning process to ensure availability.
Contractual agreements are often used for:
Transportation
Entertainment
Concessions
May also require:
Permits
Insurance
Special maintenance services
Inclusion plan
Must address barriers to participation when they arise.
-If an individual with special needs registers in the program they need to be accommodated.
Types of accommodation most frequently provided are:
Pool lifts, relocation of classes to accessible facilities, provision of adaptive equipment, provision of sign interpreters, and the development of inclusion plans.
Equipment, supplies & materials
A list of equipment, supplies & materials needed to operate the program must be included in the plan.
Any special supply or material needs to be noted and their availability and source indicated.
Promotion plan
Need to Include:
Who is the target market?
How will you reach this market?
Details about promotional materials, their distribution and the timeline for promotions
Budget and pricing information
Program revenues, income projections, expenses and how the price for participation was determined.
Registration plan
Registration plan must specify the following:
When it will occur Who will conduct it Where will it occur How will it be conducted If there are any special requirements (licenses, pre-requisites, certifications etc.)
Staffing and orientation plan
- number of staff needed
- how they will be hired, oriented and trained
- qualifications required
Management plans
Are a coordinated effort of many individuals.
Are an outline of how the event will be implemented.
Are indicated by a flow chart.
Flow Chart: a graphic representation of a series of activities and events depicting the various aspects of a project and the order in which these activities and events must occur.
Flow charts often used to create checklists.
Management plans continued
Developing your flowchart:
Divide your program into its major functions including:
Staff
Facilities
Promotion
Divide each function into tasks. For example for staff:
Update staff manual
Recruit
Interview
Prioritize and set deadlines
Chart all activities in a flow chart including completion date.
Result is a timeline or flow chart that you can use as a map or progress plan.
Cancellation plan
What will occur if the program is cancelled?
Considerations:
Back up plans
Refunds
Public relations
Set up
Specifications for set up need to be determined and arrangements made.
Must be complete before patrons arrival.
If set up is critical to the success of the program, the programmer should be present.
-Creating a specific atmosphere
Collecting equipment and supplies
May need assistance from maintenance staff
Risk management plan
The anticipation of a situation and the exercise of reasonable care and judgment as a precaution to reduce or eliminate hazards.
Plan should include:
- Reporting and record keeping
- Facilities inspection
- Participant safety briefing & preparation
- Staff supervision and emergency procedures
Risk management plan
Reporting and Record Keeping:
Participants or parents/guardians have read and signed all required forms, including waivers, releases and assumptions of risk
Program leaders know where to find and are capable of completing and filing all risk management forms, including accident and incident reports
Risk management plan
Facilities and Record Keeping
Facilities Inspections:
Appropriate staff inspect all required facilities before each session.
Broken equipment is identified and either repaired or removed.
Routine maintenance procedures on the program area are completed in a timely fashion.
Risk management plan
Facilities Inspections
Appropriate staff inspect all required facilities before each session.
Broken equipment is identified and either repaired or removed.
Routine maintenance procedures on the program area are completed in a timely fashion.
Risk management plan
Participant Safety Briefing:
Behavioral expectations outlined regarding program and equipment usage.
Risk management plan
Emergency Procedures:
Clearly posted.
Program leaders know what to do in case of an emergency.
If appropriate, that participants know what to do in an emergency
Animation plan
Describes the key animation frames, transitions and scenarios.
Shares with other staff members how the program will be experienced by participants.
Describes step by step how participants will move through the program experience.
Program Wrap Up
Ensure equipment is returned and venue is in the pre-event state.
Thank you letters or post-event news releases may be sent out.
May include the distribution of awards, trophies, or certificates.
Program evaluation plan
A description of how the program will be evaluated.
Disposition Decision Plan
The basis on which the future of the program will be determined.
-What determines success or failure.
Scheduling Programs
Four elements to be considered in scheduling of programs:
- Balance
- Impact
- location
- timing
Scheduling Programs
- Avoid simultaneously scheduling similar activity to the same target group
- A variety of activity types at a given time will maximize attendance in all activities
- Understanding how different activities scheduled in close proximity to each other will affect patron enjoyment.
- Location will affect attendance.
- The program needs to be accessible to the target market.
- Need to understand the schedules of target market.
Scheduling Cycles
Review annual holidays
Block program seasons
Identify dates that must be avoided
Facility Scheduling
Create a scheduling matrix appropriate for the facility that includes each hour that it may be potentially scheduled.
Each space of the matrix can only be filled once.
Must consider: facility maintenance, custodial care, set up and take down time.
Promotion
Promotion will fulfill at least one of the following functions:
1. Inform-Make people aware. Give facts or information about programs.
- Educate-Teaching people how to do something.
- Persuade-Tries to bring about change in attitudes or behaviours.
- Remind-Tell people again.
Persuasion is…..
Accomplished through advertising
An attempt to sway people toward a specific product or service using a variety of different techniques. These techniques include …
Promotion - Channels
A channel is a conduit for bringing together a marketer and a target customer for informing, educating, persuading or reminding.
- The method of promotion you choose should match your intended audience.
- Refers to:
- -Advertising
- -Publicity
- -Sales Promotion
- -Personal Selling
- -Public Relations
Promotion Channel - Advertising
Characteristics: -Paid message -Non-personal -Uses mass media Considerations: -Cost of specific advertising tools -Appropriateness to target group -Timing
Promotion Channel - Publicity
Characteristics:
-Not paid ("free advertising")
-Relies on media coverage
Considerations:
-Goal: Favorable publicity (since free, may not always be positive)Promotion Channel - Sales Promotion
Characteristics: -Aimed at new sources of participants -Create new interest -Persuade and inform Considerations: -Short term -Used on an infrequent basis -Appropriate place & time
Promotion Channel – Personal Selling
Characteristics: -Direct contact -Persuasive method Considerations: -Good public speaker -Effective communicator -Ability to relate -Custom presentations
Promotion Channel - Public Relations
Characteristics: -Developing a positive image of the organization -The public perceives the organization as having a good reputation Considerations: -High caliber & quality of services -Positive attitudes of staff Friendly, attentive and informative -Positive interaction with public
ublic relations is a strategic communications discipline, focused onmanaging reputation.Publicity is the process of gaining visibility.Anyone who says “All press is good press” is a publicist, not a PR professional.
Promotion - Tools
Refers to the medium or material used for promotion. Includes: Newspapers Newsletters Brochures News Releases Flyers Social Media
Newspapers
Considerations
Very popular tool for promotion
Reaches a large audience
Fits a variety of budgets
Newsletters
Up to date information about the organization’s activities Creates a positive image Consider Audience Size and format
Brochures
Considerations:
Content-Informative, accurate, concise, and appealing.
Timing-Ensure people have it with enough time to plan for program.
Format & design-Make sure they are attractive to your target market. Use pictures that appeal to them and express desired emotions.
Distribution-The way that makes the most sense. Geographic areas, stores, mail outs, etc. that make sense.
Cost-: Budget will reflect what you can do. Ie. Color glossy costs more than black & white. Mail costs more than Star Phoenix insert.
Writing Brochures
At a minimum include the 5 Ws and the H. Who What When Where Why How Well written brochures also try to capture the expectations of the target market and convey to them how the program will meet their expectations
News Releases
Free Deadlines matter Brief but accurate Most important information at the beginning Competition for space
Exhibits, Displays and Demonstrations
Portable
Conferences; Malls; Community Centres
Stationary Promotional Tools
Remains in one place
Public Speaking
Relatively Inexpensive
Transportation and time
Advantages
Reflection of organization
Adds a personal touch
Media may cover a speech or presentation
Television and Radio
Television - reaches broad audiences
Radio - geographically and demographically determined audiences
Telephone
Concerns
Time and cost
Negative attitudes
Information and Press Kits
Background information on organization: Staff, programs, facilities Provided to: Media Volunteer leaders Community members
Tourism Offices and Chambers of Commerce
Post upcoming events
Web
Customers can learn about and register for programs and services. Photo gallery of programs Contact agency staff Download brochures and annual reports Discover volunteer and job opportunities
Electronic mail (e-mail)
Low cost
Share information with existing members about upcoming programs
Send news releases to editors
Social Media
Facebook You Tube Blogging Webinars Twitter
Flyers
Single – Page
Quality of flyers depends on how much revenue a program produces.
Flyer Design
Keep the purpose in mind. It should include: attractive artwork good lay out well written copy with complete information good quality production
Flyer Layout
5 Key Layout Elements: Formal and Informal Balance Proportion of Elements Sequence of Presentation Unity of Content Emphasis
Flyer Sequencing
Must be logical
Western cultures progress through documents from left to right
To add interest, move the reader through using these techniques instead:
Big elements to small
Dark elements to lighter
Colour elements to non-colour
Unusual shapes to usual shapes
Unity of Content (Flyer)
Illustrations, copy, and overall look need to be visually appealing.
The relationship of elements should be so strong that after one is removed, all others need to be repositioned.
Use the same style types throughout. Do not use photographs and line drawings because they are different styles. Do not use Old English and Western Use the same verb tenses Write in the same person.
Emphasis (Poster)
Certain things should be emphasized such as:
Headlines
Artwork
Copy
Artwork: If there are several pieces of artwork, one should be dominate.
If there are several copy blocks, one should receive primary emphasis.
Take control of what is emphasized. If nothing is emphasized everything and nothing stands out.
Registration
Developing a list of people qualified to participate in a specific program.
Registration is necessary for the following 5 reasons:
- Participants may be required to pay a fee to participate
- The number of spaces is limited
- Places in the program are expensive to provide
- Some special qualifying procedure for admission to a program is required
- The agency needs specific information from participants
Registration 1: There is a fee
These programs require registration because only those who have paid the fee are allowed to be in the program
Reason 2 : Limited Space
If a program has a limited capacity, participants should secure themselves a space by their position in a queue or some other qualifying method.
Capacity of facility.
Number of participants allowed in an ecological area – Inca Trail
If a bus is being used then the number would be limited to the number of riders.
To have a program be successful it may be necessary to limit the number of people to avoid overcrowding for a specific type of activity.
Reason 3: Expensive Program Spaces
Due to the expense of program spaces it is necessary to know the number of participants.
Reason 4: Pre-Requisites
For some programs you need to have special qualifications.
In these cases, a list of those qualified must be developed.
Participants may be required to demonstrate a level of swimming proficiency before being permitted to participate in a canoe trip.
In University there are pre-requisites required for upper level courses.
Reason 5: Collect Information
Many recreation centres require participants to register during their first visit so that information such as their name, address, phone number, etc. can be obtained.
Registration Principles
Registration should be conducted to maximize convenience for participants rather than for staff.
The timing and location of the registration should be convenient for participants.
Seven Methods of Registration
- Central Location Method – Walk-In
- Program Location Method – Walk-In
- Mail-In Method
- Phone-In Method
- Fax-In Method
- Web-Based Method
Combination of Methods
Central Location Method
When registration for many different programs
takes place at a central location, such as a
recreation centre, school, or other facility.
Considerations: Adequate parking Queuing well organized Staff members properly oriented Must have centralized cash collection
Have everything well organized in advance.
Have activities for people in line.
Everything should flow and make sense – people need to be able to understand it.
Registration workers need to be able to answer questions properly. If they don’t know the answer they need to direct the person as to how to get the right information. Incorrect information can be damaging to the agency.
Community Associations often conduct registration in this manner.
Central Location Method
Advs vs Disads
Advantages Occurs at one time and in one place Easiest to advertise and supervise Can serve participants better Excellent cash control
Disadvantages
Participants do not see program space or meet staff
Long line ups
Program Location Method
Advantages
Registration takes place at the program site, such as a
swimming pool, tennis court, or playground.
Advantages
Registrants at program site
Registrants can meet and interact with staff
No delay in registering
Program Location Method
Disadvantages
Disadvantages
Requires considerable time travel and standing in more than one queue
Decentralized registration is more difficult to supervise
Problems associated with cash collection and cash control are increased
Mail-In Method
Participants complete a registration form and mail
it, along with any payment required, to the agency.
Mail-In Method
Advantages vs Disad.
Advantages
Convenient for participants – takes very little time
Allows flexibility for scheduling staff to process the registrations
The need to supervise cash collections is eliminated
Disadvantages
No interaction between staff and participants
Questions – participant needs to phone in
Location of the program not seen
Receipts to be mailed to participant
Phone-In Method
Participants simply phone the agency
to register for a program.
Advantages
Up-to-date registration status
Do not have to manage physical queues
Disadvantages No face-to-face interaction between participants and staff. Participants do not see program location Collection of money can be problematic Receipts need to be mailed out.
Fax-In Method
Participants complete registration form and supply their credit card information on the fax form. Advantages Convenient Always open No need to manage a queue Disadvantages No interaction Program location not seen Receipts to be mailed to participants
Web-Based Method
Participants who have access to the internet can
complete their registration on-line, including having
a receipt printed and their registration confirmed.
Advantages
Convenient – 24 hours a day availability
Automatic confirmation of registrations
Easy for those comfortable with computers
Disadvantages
A small portion of people use this service
Poor websites
Expensive for agency
Combination Method
The agency may permit people to register using two or more of the methods listed.
Advantages
Flexible
Convenient
Disadvantages
When registration is accepted at several locations lists can be confused
Confusing for participants
Registration Form
Two objectives:
Keep it simple
1. Obtain as much 2. information as possible
What to include?
Today’s date Registrant name, address, contact phone Program Fee To whom the check should be written What to expect after you register (confirmation?) Liability release form Info about method of payment Where to send registration
Timing of Registration
Timing of Registration
Ideally, registration should be possible when the participant receives the brochure
Many agencies indicate a start date for accepting registrations
Important for it to be fair
Registration Fees
Participants are not officially registered until they have paid their fees
Differential pricing needs to be handled effectively. (Members vrs. Non-Members)
How will fees be refunded - if necessary
Registration Cancellations are refunds
Minimum number of participants required before the program will operate
Participants need to know what will happen if this requirement is not met
Participants also need to know what will happen if their registration arrives after class is full (Wait-listed?)
Need to have a cancellation policy in place and clearly communicated
Computerizing Registration
Software packages are available to computerize registration processes
Important to train staff who will use the system to minimize any problems that may occur during program registration
Technology in Program Registration
Using computer software, programmers are able to:
Monitor class lists and waiting lists
Maintain accident report records and liability waivers
Use mail merge functions to target specific populations or for previous customers
Track age and ability restrictions, instructors, and resident/non-resident restrictions
Process payments, refunds, transfers, and cancellations
Registration Considerations
Staff on hand Schedule appropriately Orient and train staff Organized queues Simple and clear registration forms Adequate pens and space to complete forms
Queuing Procedures
Queuing: Standing in line waiting for your turn
Can be anxiety producing
Queue jumping
Guarding your own territory
Must be in right queue for service desired
Not knowing the wait time
Participants first contact with your program – it needs to be properly managed
Considerations for Stress-free Queues:
Register in order of arrival Improve speed of service Assure certainty of service Start service while waiting in line Post time required in queue Move forward to point of service Make the queue fun
Job Analysis
Contains all of the information necessary to develop and administer the job, including a detailed statement of work behaviours and other information relevant to the job.
A job description, orientation and training needs, and information for employee appraisal are all derived from the data in a job analysis.
Job Description
ction Statement: A general statement of the responsibilities of the position.
Supervision: A statement specifying to whom the employee is responsible.
Domains: Statements outlining the major areas of responsibility of the employee
Task Statements: A list of work behaviours that distinguish the position.
Worker Traits: A list of the knowledge, skills, and abilities that are essential for the position.
Desired Education Experience: A statement of the education, training, and/or experience required or desired for the position.
Special Requirements: A list of any special knowledge, certifications, or other specific requirements for the job.
Recruitment
Recruitment involves obtaining a pool of candidates
who are qualified to assume the agency’s positions.
Recruitment can happen in two ways:
- Internally
- Externally
Internal Recruitment
Internal Recruitment can happen through:
Transfers
Promotions
Advantages
More cost effective
Strong motivator for employees
External Recruitment
An organized effort to attract candidates from outside the organization
Important to use a targeted recruitment effort
focus on specific groups of people who are likely to possess the knowledge, skills, and abilities to be good recreation employees.
Selection
The initial weeding out of candidates occurs
Candidates are either tested, interviewed, or a combination of the two
Note: Selection must be based on criteria that actually relate to the performance of the job.
Initial elimination of candidates can be based on: unfavourable background checks, unacceptable drug test results, failure to meet basic criteria.
Orientation
All new employees should receive an orientation to
the organization. It creates a positive impression of
the organization.
It should include: Information about the organization A typical workday Work rules, policies and procedures
Who are they working for? What is the organization trying to accomplish? What is their role in helping the organization accomplish these goals?
What can employees expect their workday to be like on this job? What is a typical order of events in a workday? What kinds of tasks will they do in a typical day? What to expect?
Orientation greatly differs across organizations depending on organization philosophy and the amount of money they have invested in this aspect of the job.
Training
Employees acquire the knowledge, skills, abilities, concepts and attitudes they need to fulfill the responsibilities of their positions
Rule of Thumb: If you want something done in a specific way, show somebody how to do it
A well-trained staff is essential
Appraisal
Appraisal is evaluating how well employees are
performing their responsibilities.
Appraisals: Monitor work performance Evaluate how well an employee is doing Can be informal – providing feedback or Formal - written record
Important to collect feedback from a variety of sources (Co-Workers, Participants, Supervisors)
Employees need to know in advance what they will be evaluated on.
Documentation notes should be used throughout appraisal period.
Nothing on appraisal report should be a surprise to the employee.
If there is an issue with the employee it needs to be addressed immediately.
Compensation
There are three types of employee compensation:
Pay
Incentives
Benefits
Contracting for Personnel Services
Agency cannot control how work is performed
Contractors are not subject to personnel policies
Cannot be paid through agency payroll system
Supply their own equipment and materials
They are in business for themselves
Their work is not scheduled by the agency
Cannot supervise a contracted personnel.
Contractors cannot be hired, fired, or disciplined.
There are no payroll deductions, they are paid a lump sum for a completed project, or the amount of items completed (games officiated)
Supervising Operations
Verify program conducted
Observe program operations
Observe staff and gather data to use in appraising staff
Basic Accounting Principles
Financial Accounting: Prepares information for reporting the financial performance of the organization to parties outside of the organization.
Financial reports are prepared according to Generally Accepted Accounting Principles or GAAP.
Assets=Liabilities + Owners Equity
Accounting data provides a plethora of information that programmers can use to help manage resources and achieve the goals and objectives of the organization.
Management Accounting: prepares information for internal use by managers.
Information can be prepared for the following 3 purposes:
Full Cost Accounting
Differential Accounting
Responsibility Accounting
For our purposes, we will focus on only 1 and 3.
6 Objectives of Pricing
Using resources efficiently Fairness Providing maximal opportunity Rationing Developing positive user attitudes Commercial sector encouragement
Introduction to Pricing
The price you set for services will determine who may or may not participate in an activity – so it’s very important.
The price must be affordable in the eyes of your target market or you will not reach them.
Knowing the full cost of service production is necessary for establishing fair prices.
Commercial agencies goal is to be socially responsible and maximize profits.
Not-for-profits and public agencies are to offer services at no cost, low cost, or for profit.
Pricing determines how much revenue an agency will receive, and thus, enables the agency to recover some or all of its costs of production.
Commercial Agency: Fees and charges are the sole source of revenue, therefore, they must be set to recover all of the costs of production, plus contribute to the agency’s overhead costs and profit margin.
In not for profit and governmental agencies, the revenue from fees and charges represents a secondary funding source that is usually used to accomplish one of two ends – expanding the quantity of services offered or enhancing their quality.
An agency’s pricing policy revolves around this: who to charge and how much to charge them, and who to subsidize and how much to subsidize them.
All comes down to who benefits and who should pay for the service.
Service Category System
Programs have specific characteristics that imply who should pay for them.
There are three categories to use for pricing programs:
Public
Merit
Private
- Public Programs
- Totally supported by tax dollars
- No user fees
- Equally available
- Everyone benefits
- Usually parks or facilities
- No specialized leadership or high cost equipment
- Government Agencies
Not literally equally available. For example all people cannot live the exact same distance away from a park.
The public system is responsible for ensuring equal access to leisure opportunities; thus, it has a more comprehensive responsibility and has public funds for use in fulfilling this social welfare function.
Non for profit organizations would offer services at no cost to the user that directly accomplished the stated social purpose of the agency. For example a Boys and Girls Club would not charge a daily admission fee to its after-school program in a low-income neighbourhood.
A commercial facility may offer a service for free to attract a specific target market that would enhance profitability in some other way.
- Merit Programs
- Partially subsidized with tax dollars
- User fees to help recover costs
- Benefits attributed to public interest and private gains
In not for profit agencies the subsidy comes from third party funding from fund raising or donations.
In commercial agencies, the funding source is profits from other activities.
- Private Programs
Paid for entirely by user
The good received is limited to the user
Principle type offered by commercial agencies.
(Moksha Yoga)
Determining Program Costs
Step 1:
Determine if your program is a:
Public Program
Merit Program
Private Program
Determining Program Costs
Step 2:
Classify costs as either line or service functions.
Unit: A program, park, facility, or other service amenity.
Line Units: Directly involved in production and delivery of the organization’s services and products.
Recreation centre staff members are directly involved in producing and supervising recreation services. Their work group and its costs of operation would therefore be classified as a line unit.
Service Units: Provide services to other units and to the organization as a whole.
Not involved in producing the primary product or service of the organization. Examples, Finance officers & clerical staff.
Determining Program Costs
Step 3
Prepare line-item budgets.
We will not complete this step.
It is for explanation purposes only.
Important to match revenues with expenses
Note: service budgets do not have a revenue side
Identify all expenses first then the source of revenues that will support the activity.
Service units only support line units they do not have a revenue source.
Matching revenues with expenses forces staff members to be concerned with the source of revenues for supporting their activities
Determining Program Costs
Step 4
Allocate all service unit costs to line unit budgets.
Costs: All dollars the agency uses in producing a program.
Price: Amount charged to participants for a program.
Cost Objective: Any activity for which a separate measurement of cost is desired.
Direct Costs: Those that can be traced to a specific cost objective.
Indirect Costs (Overhead): Those costs incurred by an agency regardless of whether or not it operates a specific program.
Cost Allocation: Process of identifying and assigning costs to various cost objectives.
Step 4 continued
Cost Allocation: Process of identifying and assigning costs to various cost objectives.
Cost allocation should follow 3 basic principles:
- Costs should be assigned in a fair and equitable manner.
- Reflect reality as accurately as possible.
- Using any cost allocation method, there is a tradeoff between accuracy and cost.
Cost Allocation Methods
-Equal Share of Indirect Expenses
Each functional line receives an equal share of indirect expenses.
Easiest to implement, but potentially least accurate.
Ex:
Heather’s Salary as an Open Space Consultant gets divided equally amongst the projects she is responsible for.
Cost allocation methods
Percentage of Budget
Each line unit is assigned a percentage of indirect costs that equals its percentage of some overall budget figure.
Valid method if the percentage of budget is equal to the percentage of time spent on it.
Cost Allocation Methods
-Time Budget Study
The time a service unit spends on each cost objective is studied.
Most accurate method.
Can be a costly and time consuming process.
Time budget figures should be verified every three to five years to see if there are dramatic shifts.
Cost Allocation Methods
Cost-Tracking System
The actual use of an item by a cost objective is tracked and the actual cost of the item is charged back to the unit using it.
Example: Heather would keep track of her actual time and actual expenses for each project and charge them back to each project accordingly.
Space or Measurement Studies
Used when you can determine the appropriate proportion of cost to allocate to a specific cost objective by measuring the relative proportion of overall costs that is being used by each cost objective.
Example: You have a 10,000 square foot space.
Program A takes up 1,000 = 10%
Program B takes up 3,000 = 30%
Program C takes up 2,000 = 20%
Program D takes up 4,000 = 40%
Step 5
Perform Cost-volume-profit analysis:
A complete financial analysis of the expected financial results of a program.
Programmer matches expenses with the revenues for a program.
With this information it is then possible to make cost-based decisions regarding the price to be charged for specific services.
Also called break even analysis or contribution margin theory.
Step 5
Classifying costs:
Variable Costs: change directly with the change in volume
Fixed Costs: do not change with the changes in volume
Fixed costs can be direct or indirect.
Changing Fixed Costs: change in the same direction but not proportionately, with the change in volume or the number of participants. Do not change in the same amount for each participant added.
Step 6
Establish a price:
This is determined by the agency pricing policy as well as analyzing the costs associated for the program.
Step 6
Establish equations
-Financial equations
Revenues - expenses = net profit
If revenues exceed expenses, program generates a profit
Expenses - revenues = net loss
If expenses exceed revenues, program generates a loss
If revenues = expenses, then break even If both (revenues and expenses) are equal
Financial Cincepts
Revenue
Income that comes from a variety of sources
Money generated for the operation of the organization and programs
Income sources: Taxes, Grants, Fund-Raising, Donations.
Financial Concepts
Expenses
Operating costs
Costs associated with start up
Revenue Sources
- Entrance Fees – fee charged to enter an area that may or may not be well defined.
- User Fee – charges made for the use of a facility, for participation.
- Rental Fees – Payment made for the privilege of exclusive use.
- Tax dollars
- Fundraising
- Grants
- Gifts & donations-Cash; Used equipment; Food
- Volunteers
- Sponsorship
- Partnerships
What is a Budget?
Provides Information
Includes what resources the organization will acquire and how they will be acquired.
Program Budgets
Cluster all associated costs for a specific program, facility or department
Basis of comparison between programs, facilities, departments
Evaluation
Evaluation is judging the worth of program services, based on an analysis of systematically collected evidence.
Many programmers evaluate their program services informally; however there is a move to more formal evaluation procedures.
Evaluation
Program Development
With evaluation information the programmer can help improve and refine the programs by determining what works, what doesn’t work and why things work the way they do.
Evaluation
Organizational management
Evaluation will help managers answer the question –
Is this the best use of these resources in this organization at this time?
Helps organization become more efficient.
May boost staff morale if evaluation is favorable
Help programmers decide what programs to keep, modify and drop.
Programs that are not reviewed annually become boring and outdated.
Evaluation
Establishing Accountability
Documentation of benefits of program services is an example of evaluation data being used for accountability.
Verifies the impact of the program on participants. Did it do what it was supposed to?
Evaluation provides evidence that the programmer is effective and that the organization provides useful benefits to the community.
Evaluation
Planning an Evaluation
It is not a single activity or procedure. Most leisure service organizations will not have any one evaluation procedure that can meet all of the organization’s evaluation needs.
Evaluation planning
Purpose Audience Process Issues Resources Evidence Data Gathering Analysis Reporting
Evaluation
Purpose
Purpose: Why evaluation?
Program development
Organizational development
Organizational accountability
Single evaluation generally only serves a single purpose. Setting a purpose provides focus.
Evaluation
Audience
Audience – Who is the evaluation for?
Who will use the information and what will they do with the information? Important to understand who cares about the evaluation and the findings it generates – or the information will go unused.
Evaluation
Process
Process – How will the evaluation be conducted?
Using a Process Model Definition: A procedure for conducting the evaluation but does not identify the criteria on which judgments will be made.
Example: Using goals and objectives.
Process Model: Identifies a procedure for conducting the evaluation but does not identify the criteria on which judgments will be made.
Example: The use of goals and objectives. The programmer looks at the original goals for a program and measures actual performance against them.
In process models therefore, the programmer needs to provide the criteria on which judgments of worth will be made.
Preordinate Models: Provide the technique for accomplishing the evaluation and the criteria on which judgments of worth will be made. Standards are the criteria.
Evaluation
Issues
Issues – What questions should the evaluation address?
Determining the questions to be addressed in an evaluation is a critical step.
At this stage we address validity. The questions asked must be true indicators of the values asserted for the program.
Programmers often use attendance as an indicator of a program’s worth. Attendance is an indicator of how many people were served but is not a valid indicator of quality, nor can it document program outputs; in other words what actually happened to the individuals in the program.
Five P’s of Evaluation
- Participants-Motivations/Satisfications, changes in attitudes, changes in knowledge, changes in skills and abilities, carryover into other situations, how individuals interact
- Program-Effective leadership, promotion of program, if participants gained anything, risk management
- Place-Safety concerns, master planning, adequate facilities
- Policies/Administration-Accountability of budget, cost-benefit analysis, cost-effectiveness analysis, equitable provision of services
- Personnel-Performance appraisal, assess training needs, provide feedback for improvement
Evaluation
Resources
Resources: What resources are available for evaluation?
There are costs to evaluation and it is important to understand these costs.
Staff time, printing expenses, collecting and analyzing data, preparing and distributing final reports.
Resources can include: colleagues, universities, cooperative extension agencies and consultants.
It is important to not evaluate too many things at one time. The evaluation becomes too large, unmanageable and therefore more expensive.
Evaluation
Evidence
Evidence: What evidence should be collected?
This is any information that may be used in making judgments about the issues raised in evaluation.
Many types of evidence may be gathered, such as descriptions of personnel, participants, operational procedures, and processes; goals and objectives; costs; and program outcomes. Participant judgments about various components of a program may also be collected on open ended or scaled questionnaires. What type of evidence is most appropriate will depend on the issues being investigated and the specific requirements of the evaluation audience.
Evaluation
Data Gathering
Data-Gathering: How is evidence to be collected?
Techniques for data collection
Data gathering techniques:
Questionnaires, interviews, conversations, participant observation, checklists, rating scales
Questionnaires
Most frequently used method
Structured questions – fixed alternatives
Unstructured questions – open ended
Interviewing and Observations
Less formal methods of gathering data.
To be useful for evaluation, observations and interviews need to be handled more systematically.
Evaluation
Analysis
Analysis: How can the evidence be analyzed.
After data is collected it must be analysed to determine what they indicate about a program
Evaluation
Reporting
Reporting: How can evaluation findings be reported?
Most common method is a written report. Other methods used are testimony from participants, photographs, videos.
Communicating Evaluation Results
Through evaluation reports, the programmer will provide evidence of the benefits that resulted from participating in programs and provide evidence that programmers are engaged in monitoring and evaluating programs.
Evaluation
How to implement a comprehensive evaluation
First
The agency must allocate resources, including staff time, training and materials required to conduct the evaluation.
Evaluation
How to implement a comprehensive evaluation
Second
Agency managers need to create an open evaluation atmosphere.
When evaluation is conducted it may reveal inadequate programs. Managers need to create an atmosphere so that problem areas can be dealt with.
Programmers need to be able to bring problems forward without the fear of reprimand otherwise they will not do so and problems will continue on.
Evaluation
How to implement a comprehensive evaluation
Third
The agency needs to assess how it is currently evaluating. All agencies make judgements about the worth of a program.
The evaluation process needs to be formal and systematic.
Evaluation
Components of a comprehensive evaluation system (5)
1. Formative Evaluation
Occurs while the program is being implemented; its purpose is to enhance new programs.
Evaluation
Components of a comprehensive evaluation system (5)
2. Summative Evaluation
Occurs at the end of the program to provide the data needed to make a final, summative judgement about worth of the program and to assist with future operations.
Evaluation
Components of a comprehensive evaluation system (5)
3. Ongoing In-Depth Analysis
Involves using evaluation techniques to thoroughly investigate and judge the worth of a program.
Very time consuming.
Try to evaluate programs in this manner once every three years.
Could develop an evaluation committee for overseeing this process. Committee can be made up of staff, board members, community advisory committee, participants, or anyone qualified to judge the worth of a program or service.
Evaluation
Components of a comprehensive evaluation system (5)
4. Evaluation Database
An evaluation system must also provide the agency with an evaluation database.
A pool of systematically collected information about the worth of agency programs.
Evaluation
Components of a comprehensive evaluation system (5)
5. Strategic Evaluation
The database is used in preparing strategic evaluation reports.
Evaluation
Evaluation Techniques: 3 Types:
- Satisfaction-based
- Goal and Objective
- Professional Judgment
Evaluation
Evaluation Techniques: 3 Types:
1. Satisfaction-based evaluation
Program worth judged by the participants.
Assumption - client is the best judge
Evaluation
Evaluation Techniques: 3 Types:
2. Goal and Objective Evaluation
Examines the difference between the programs goals and what actually occurred in the program.
Did the agency achieve what it set out to achieve.
Goals and objectives need to be well written
Evaluation
Evaluation Techniques: 3 Types:
3. Professional Judgement
Rely on expert or consultant
Costly
Making Decisions about program services
Core concepts
Programming is a series of decisions
It is likely that each program in an agency will be at a different stage in the program life cycle therefore requiring different types of management attention.
Implementing program modifications should be data based and well planned.
Modifications may need to occur in the Operation, Target, or Culture stages of the Program Development Cycle.
Eliminating a program is a legitimate modification but how the elimination is accomplished must be planned and implemented well to minimize adverse impact on the organization.
Program Life Cycle
The Final step in the Program Development Cycle.
What will be done with the program?
Disposition Decision
Operate the program with no changes
Modify the program
Terminate the program
Program Life Cycle
Introduction
There is a considerable amount of effort needed to introduce and successfully launch a new program.
- Customer must acquire knowledge about the new program
- Customer must be persuaded to participate
- Customer makes decision about accepting program or rejecting program
- Customer decides whether they will continue or stop participating
Program Life Cycle
Introduction
3 Factors lead to successful new services:
- Thorough market research
- Well-planned implementation
- Continual monitoring and ongoing support of the new service
Program Life Cycle
Growth
During the growth phase the number of patrons participating grows most rapidly
During this phase the major task programmers face is to make certain that sufficient service is available to meet the demand.
Program Life Cycle
Maturation
Program growth slow as does the rate of increase in new patrons. Usually, this is the longest stage for most programs.
Program Life Cycle
Saturation
When program growth slows and the number of patrons enrolled levels off
Enrollment is almost entirely repeat business.
Important to take care of existing clientele.
Program Life Cycle
Saturation
There are 4 strategies for maintaining enrollements:
- Market Leadership-take leadership in program innovation. Try to maintain agency’s position as best provider of this service
- Market Challenge-Challenge the market leader through price discounts, program innovation, improved service or better distribution.
- Market Follower-Duplicating the market leader. Keep prices low and quality high.
- Market Targeting-Identify a unique segment of the market that can be serviced without threatening the larger suppliers.
Program Life Cycle
Decline
Characterized by falling enrollments.
Once a program begins the decline stage, the programmer will need to decide whether to try to revitalize the program, or allow it to die
Continuing weak programs is very costly to the organization.
Program Life Cycle
Life Cycle Audit
Programmers should estimate its current position in the life cycle.
Program Modifications
It can be difficult to know how and when to modify a program.
Program Life Cycle
Implementing Program Modifications
Almost all programs will have a core group of participants who like things “just they way they are.”
Programmers must understand the situation they are facing in recommending modifications to a program.
Program Life Cycle
The Birth and Death of programs
An important implication of the life cycle concept is that in a healthy organization, some new programs will be introduced and some will be terminated each year.
Program Life Cycle
Program Elimination
Programmers tend to add programs, not eliminate them.
Eliminating some programs each year is a normal part of program management
