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حسابداری و مالی::
تخصیص بودجه
The agency has a $900,000 budget appropriation from the State of Oregon (its revenue) for 2014.
Suppose the nonprofit's budget appropriation for 2015 will be reduced by 15% to
The percentage drop in the number of people assisted, (126 99) 126, or 21.4%, is greater than the 15% reduction in the budget appropriation.
In other words, the percentage drop in people assisted exceeds the percentage drop in budget appropriation.
Given the reduced budget appropriation (revenues) of $765,000 in 2015, the manager can adjust the agency's operations to stay within this appropriation in one or more of three ways: (a) by reducing the number of people assisted from the current 126, (b) by reducing the variable cost per person (the extent of assistance given a person) from the current $5,000 per person, or (c) by reducing the agency's total fixed costs from the current $270,000.
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