Entrepreneuring and enterprise: Bellevue's burgeoning benefits.The City of Bellevue Parks Bellevue Park was the name of a stadium used for football games in Green Bay, Wisconsin. A minor league baseball park, it was the home of the Green Bay Packers of the NFL in 1923 and 1924. and Community Services Department, Seattle, WA, has made quantum leaps quantum leap n. An abrupt change or step, especially in method, information, or knowledge: "War was going to take a quantum leap; it would never be the same" Garry Wills. in identifying and developing new funding mechanisms through changing conditions. In 1992, the Bellevue Parks and Community Services Department Athletic Division was reorganized re·or·gan·ize v. re·or·gan·ized, re·or·gan·iz·ing, re·or·gan·iz·es v.tr. To organize again or anew. v.intr. To undergo or effect changes in organization. . The department recognized a need to change its existing structure to address increasing costs of offering programs and services in an environment of shrinking tax revenues. The department also recognized a public willingness to pay Willingness to pay (WTP) generally refers to the value of a good to a person as what they are willing to pay, sacrifice or exchange for it. See also
Components of the Athletic Division were divided among the Recreation Division, Resource Management Division, and a newly formed Enterprise Division. As a result, an activity-based costing In a business organization, Activity-based costing (ABC) is a method of allocating costs to products and services. It is generally used as a tool for planning and control. This is a necessary tool for doing value chain analysis. methodology and spreadsheet analysis were completed and used as a measurement tool for reducing costs and increasing revenue of programs. Ultimately, this information became the key for balancing the budget of those facilities, programs, and services that could best be offered by an Enterprise Division. Enterprise funds are used for city operations which are financed and operated in a manner similar to private business in which users bear the costs of providing services. Considerable research included analyzing the existing conditions of programs, looking at surveys of other cities, and conducting a thorough review of research literature. Each component of existing programs was analyzed an·a·lyze tr.v. an·a·lyzed, an·a·lyz·ing, an·a·lyz·es 1. To examine methodically by separating into parts and studying their interrelations. 2. Chemistry To make a chemical analysis of. 3. to determine the suitability for entrepreneuring. At the same time, certain programs were deemed social obligations that should be provided under the tax structure of the Parks and Community Services Department. For example, general service programs are considered beneficial to citizens and society as a whole and are deemed some what obligatory obligatory /ob·lig·a·to·ry/ (ob-lig´ah-tor?e) obligate. obligatory unavoidable; something that is bound to occur. . These programs are partially or wholly subsidized sub·si·dize tr.v. sub·si·dized, sub·si·diz·ing, sub·si·diz·es 1. To assist or support with a subsidy. 2. To secure the assistance of by granting a subsidy. through the general fund. Program categories include the provision of recreation opportunities for senior citizens and physically, mentally, or economically challenged citizens, programs for youth at risk, and public safety services such as the operation of our beaches. Identifying Entrepreneurial Programs Identifying entrepreneurial programs - including golf courses, facility and meeting room rentals, tennis facilities, ballfields, adult recreation, adult athletics, selected special events, commercial use of parks, corporate picnic programs, and others - for which the public would be willing to pay fees involved considerable research of an appropriate pricing structure. In 1992, the Parks and Community Services Department hired a consultant to study both the pricing and marketing issues related to the selection of programs deemed suitable for entrepreneuring to set appropriate pricing levels. In addition, the department spent considerable time and energy to gain necessary political and legal support to develop and ensure the success of an enterprise-funded division. At the completion of this department wide assessment and review of the consultant's findings, information was presented to the City Manager's Office, the Park Board, and City Council for their consideration and evaluation. A search was conducted for an Enterprise Administrator to guide this evolutionary process. The staff selected for the Enterprise Division were chosen for their competency COMPETENCY, evidence. The legal fitness or ability of a witness to be heard on the trial of a cause. This term is also applied to written or other evidence which may be legally given on such trial, as, depositions, letters, account-books, and the like. 2. as well as their enthusiasm to participate in active fund raising, maximizing revenue opportunities, and developing creative approaches for offering special programs to operate facilities efficiently and effectively. The maintenance functions related to the support of the Enterprise Division are handled by the Resource Management Division and charged back to the Enterprise Division through indirect costing methodology. The Method and the Mission The Enterprise Division has used activity-based costing (ABC ABC in full American Broadcasting Co. Major U.S. television network. It began when the expanding national radio network NBC split into the separate Red and Blue networks in 1928. ) to determine the true cost of operations. In 1992, the department developed a methodology to account for the costs under the guidance of the City Manager's Office of Management and Fiscal Oversight and with the assistance of Financial Services The examples and perspective in this article or section may not represent a worldwide view of the subject. Please [ improve this article] or discuss the issue on the talk page. Group, Inc. Costs are divided into the following categories: * Direct Program Cost: Personnel, materials, supplies, contracts, capital outlay capital outlay See capital expenditure. * Indirect Program Cost: Maintenance expenses * Department Overhead: 10.95% * City Overhead: 23.3% * Capital: Rate of return based on fair market value of land and building, debt service. The department recently has developed PC-based software programs that will record labor hours, material and supply purchases, utility costs, capital expenditures, etc., by program and activity. To accomplish the mission, new systems were established: expense controls, revenue enhancements revenue enhancement An increase in revenues, especially by way of increased taxes. Revenue enhancement includes reducing taxpayer deductions and eliminating tax credits. , partnerships, scholarships, off-loading, contracting, market surveys, and calculated risk taking. For example, the Bellevue Municipal Golf Course is the department's largest generator of program revenues. For several years the course has generated revenues sufficient to cover all operating costs operating costs npl → gastos mpl operacionales and debt service and contribute annually to a long-term capital replacement fund. Rather than be content with past performance, the department conducted a thorough analysis of all aspects of the operation. A plan was implemented that revised the golf pro contract, raised greens fees greens fee n. The fee charged to play on a golf course. to reflect market conditions, established new policies governing course access, improved the efficiency of course maintenance operations, and began a six-year capital improvement plan. The result was first-year improvement in course net revenues of $223,000. A long-range program plan is in place to ensure that the Bellevue Municipal Golf Course is one of the most successful golf courses in Washington state. The Enterprise Division is committed to being a customer-driven organization that is responsive to broad city goals and policies, while remaining entrepreneurial and flexible with a willingness to take calculated risk. Division staff are committed to researching and experimenting with new ways of conducting public service business. One advantage of offering an enterprise system is identifying all direct, indirect, and overhead costs overhead costs see fixed costs. of selected programs and then identifying those programs and facilities which are best suited to generate revenue. This effort, therefore, frees important tax levies to pay for programs that are less capable of generating revenue. Criteria identified for inclusion in enterprise operations are as follows: * A specific beneficiary can be identified. * It is administratively feasible to collect a fee. * There is market support * A historical precedent exists. * The programs may be lower in General Fund priority. * There is a public benefit (or we shouldn't do it at all). The enterprise programming cycle requires continuous review of all facilities to determine which are viable for enhancing revenue opportunities. Division staff is comprised of people seeking personal and professional growth as well as a career challenge in an exciting, innovative atmosphere of partnerships with business and community groups. In addition, the enterprise system will become the prototype for again-sharing model and incentive program for the entire Parks and Community Services Department staff Some of the potential disadvantages of implementing an enterprise funding system a system or scheme of finance or revenue by which provision is made for paying the interest or principal of a public debt. See also: Funding are the amount of time it takes to discuss and develop this concept with the various stakeholders Stakeholders All parties that have an interest, financial or otherwise, in a firm-stockholders, creditors, bondholders, employees, customers, management, the community, and the government. , and the level of financial analysis required to bring consensus within the department and the community. However, the division personnel have stepped up and faced this challenge to remain flexible within the process and have made a commitment to provide prompt service delivery while involving as many community groups (as potential partners) as possible. The enterprising en·ter·pris·ing adj. Showing initiative and willingness to undertake new projects: The enterprising children opened a lemonade stand. concept is consistent with the department's mission to provide stewardship stewardship the occupation of being a steward or custodian. Referring to animals it implies the caring sort of relationship based on an acceptance of the need to include the rights of animals in overall plans to maintain financial viability. , basic delivery of recreation, park, and human services and the development of community leadership. The entire enterprise concept embraces efficient use of facilities, enhances opportunities for citizens to participate in selected recreation programs, and provides competent leadership through the exploration of new ideas "New Ideas" is the debut single by Scottish New Wave/Indie Rock act The Dykeenies. It was first released as a Double A-side with "Will It Happen Tonight?" on July 17, 2006. The band also recorded a video for the track. and programs based on private sector business practices. The Proof Is in the Figures If there is any doubt that this program is working, one only needs to look at the figures to see that it is not just working but working well. In 1993, the Enterprise Division expense budget came within 12%of total self-sufficiency. It is projected that by the end of 1994 this budget will be reduced to approximately 8% and, at the conclusion of the pricing study period in 1996, the Enterprise Division should be self-supporting. n is is the challenge that the Enterprise Division of Bellevue Parks and Community Services Department was offered and is meeting. |
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