ABSTRACT
The Employment Anticipation Method is a recently developed marginal costing technique for projecting the impact of nonresidential growth on local municipal costs and revenues. The Employment Anticipation Method is applicable in situations where the analyst wants to know the impact of exclusively nonresidential facilities on municipal costs. Data required for the Employment Anticipation Method consists of four elements: existing per capita expenditures by service category, coefficients of per capita percent change per employee, projections of future employees by nonresidential type; and current municipal population estimates. To undertake the Employment Anticipation Method requires a relatively modest level of skills. The method certainly can be undertaken by the entry level practicing planner or an assistant municipal city manager/business administrator. The impact of the new commercial or industrial development is projected differently for cities of different sizes and directions of growth. Thus, it is sensitive to nonresidential impact on cities both small and large, with expanding or contracting public service bases.
