#  The Activity-Based Costing Analysis for Newton Parks and Recreation 

 



The Field Lab partnered with the City of Newton to examine the financial structure of the Parks and Recreation Department and develop a framework for understanding the true cost of municipal programs.



 

 ### Project Partner

City of Newton, Massachusetts



 

 ### Project Summary

Students developed an activity-based costing model to analyze Parks and Recreation programs, identifying program costs, revenue sources, and the level of subsidy required for different activities across the department.



 

 ### Area of Focus

The team examined program cost structures, allocation of administrative and facility expenses, participation levels, and financial sustainability across recreation programs to support more strategic budgeting and resource allocation.



 

  

 

 

 

 



 

 See also:- [ Newton ](/city-agency/newton)
- [ MLD-412: Greater Boston Advanced Applied Field Lab ](/course/mld-412-greater-boston-advanced-applied-field-lab)
- [ Student Projects Library ](/page-type-library/student-projects-library)
- [ Fiscal, Operational and Budgetary Analysis ](/policy-areas/fiscal-operational-and-budgetary-analysis)
- [ 2006 ](/year/2006)