This study explores how activity-based budgeting (ABB) serves as a planning tool for police departments to optimize patrol force size and enhance proactive policing. Using Ocean View, Delaware, as a case study, it demonstrates how ABB links workload to costs, enabling transparent resource allocation, fiscal accountability, and strategic alignment with community safety priorities.

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Introduction

  • Jon Shane

摘要

This study explores how activity-based budgeting (ABB) serves as a planning tool for police departments to optimize patrol force size and enhance proactive policing. Using Ocean View, Delaware, as a case study, it demonstrates how ABB links workload to costs, enabling transparent resource allocation, fiscal accountability, and strategic alignment with community safety priorities.