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Journal articles on the topic 'Non-profit organization financing'
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Hálek, Miroslav. "Financing and Financial Management of Non-Profit Organization." Český finanční a účetní časopis 2011, no. 1 (March 1, 2011): 33–41. http://dx.doi.org/10.18267/j.cfuc.95.
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Nevečeřalová, Nikol. "Financing of a Non-governmental Non-profit Organization from the State Budget." Financial Law Review 20, no. 4 (2020): 53–63. http://dx.doi.org/10.4467/22996834flr.20.020.13092.
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This contribution deals with the non-profit sector, where the author primarily mentions the differences between private and public non-profit organizations. The author will focus mainly on issues related with the funding of a non-governmental non-profit organization including their possible participation in the national budget of the Czech Republic. The author will also deal with the position of a non-governmental non-profit organization as a subject of law, which in the theory of financial law and specifically in the subsector of tax law “occupies” the position of a public benefit taxpayer [Law on income tax, Section 17a]. The main aim of the contribution is to use graphs and data to define which resources a non-governmental non-profit organization uses for its existence. In the last part of the article, the author using methods of comparison and deduction use states specific example of a non-governmental non-profit organization and its participation in the budget of the Czech Republic.
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Бокарева, Елена, Elena Bokareva, Елена Егорова, Elena Egorova, Анна Леонова, Anna Lyeonova, Ирина Мухоморова, and Irina Mukhomorova. "Formation of target capital by non-profit organizations." Services in Russia and abroad 8, no. 9 (December 24, 2014): 65–80. http://dx.doi.org/10.12737/10797.
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Russian education is undergoing serious changes, especially with respect to higher education. Today, both the state and science expect from universities a high level of service quality and independence in the choice of development strategy. In modern conditions, the university may not be effective, relying only on public funding. That is why for universities in Russia in the near future it is necessary to solve a question of finding additional funding sources, one of which is an increasingly popular mechanism of endowment funds.
The relevance of the Endowment Funds for the higher education system is that they allow to accumulate financial resources and ensure the stable development of the universities in the long run.
The article presents the results of investigation of the essence and methods of development of the financial mechanism of attraction and use of target capital.
To achieve this goal, the following objectives form the structure of this article: a review of the history of the Endowment Funds; a market research of endowment funds in Russia; an analysis and evaluation of public awareness of Endowment Funds.
Legislation in many countries stimulates the creation of the target capital, which is the source of income going to the financing of the non-profit sector as a non-profit organization forms an endowment, receives a stable and long-term source of funding for its activities. In addition, the target capital is a significantly more transparent model for donors, compared with the current or one-time funding to provide the ability to control of decision-making.
The availability of endowment allows partial independence of non-profit organizations from one-time and sporadic donations, plan their activities in the long term. For non-profit organizations target capital means the ability to finance various projects and programs, professorships (for high schools), construction / renovation of buildings, staff development, etc. The availability of endowment informs that the organization is able to plan its activities for at least the next few years, which indicates a clear understanding by the employees of a nonprofit organization its mission and objectives.
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Rebetak, Filip, and Viera Bartosova. "Non-profit organizations in the conditions of Slovakia." SHS Web of Conferences 74 (2020): 05020. http://dx.doi.org/10.1051/shsconf/20207405020.
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Non-profit organisations play an important role in the life of a society by providing generally beneficial services. The purpose of these organizations is to provide services in domains where they are not provided by the government, nor by the market. Their goal is to make the society a better place for everyone. In other words, non-profit organizations play a relevant role in society by attempting to satisfy human needs in different way or as a complement to lucrative firms and governmental activity. A non-profit organization may be defined as an entity that is concerned with its activities about the realization of social value adding mission. Globalisation is also playing a part in the growing importance of non-profits around the world as the non-profit sector spreads to the less developed economies and also grows in the international dimension via international non-profits and non-profit alliances. This article aims to establish a basic overview of Slovak non-profit organisations after dealing with the theoretical background for non-profit organizations in general. It deals with the definitions for non-profit organisations in Slovakia, the possibilities of financing of non-profits in Slovakia and basic rules and conditions for the accounting of non-profit organisations based in the Slovak republic.
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Mohd Thas Thaker, Mohamed Asmy Bin, Mustafa Omar Mohammed, Jarita Duasa, and Moha Asri Abdullah. "Developing cash waqf model as an alternative source of financing for micro enterprises in Malaysia." Journal of Islamic Accounting and Business Research 7, no. 4 (September 5, 2016): 254–67. http://dx.doi.org/10.1108/jiabr-09-2014-0029.
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Purpose This paper aims to attempt to offer a viable alternative model of source of financing which is known as integrated cash waqf micro enterprises investment (ICWME-I) model for micro enterprises in Malaysia. Design/methodology/approach The literature on the issues of accessing to finance faced by micro enterprises and cash waqf are reviewed critically and used in the attempt of proposing an alternative model. Findings The paper has developed ICWME-I model as a source of financing for micro enterprises. This model is expected to provide financial services by using cash waqf fund and involved the participatory contract between non-profit organization and micro enterprises. In addition, with the proposed model, there will be no collateral requirement, interest rate and other stringent requirements which usually imposed by existing conventional financial institutions. Research limitations/implications The paper is based on conceptual explorations of literature in the area of micro enterprises and cash waqf. This is a conceptual paper, so it did not use any empirical analysis. Practical implications The findings of this paper will provide micro enterprises with an alternative source of financing to start-up or expand their business by using cash waqf fund. The present study also has implications for government and policy makers. With the involvement of non-profit organization that is proposed in this model, it helps the government to reduce its expenses for the development of micro enterprises. Originality/value This paper offers an additional literature on cash waqf especially from the Malaysian context. Furthermore, this paper adds to the literature on waqf and cash waqf. The paper proposes a viable alternative model for micro enterprises as a source of financing by using cash waqf fund. This model incorporates Musharakah Mutanaqisah (diminishing partnership) as a financial arrangement between non-profit organization and micro enterprises.
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Gavurová, Beáta, Marek Grof, and Tatiana Vagasova. "Chosen Aspects of Non‑Profit Sector and Volunteering in Slovakia." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 65, no. 3 (2017): 997–1006. http://dx.doi.org/10.11118/actaun201765030997.
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The significance of voluntary activities in Slovakia constantly increases as it is one of the fundamental areas, which is of particular interest to chosen communities as well as the general public, with the scope of these activities exceeding religious or social groups and national character. The current situation of voluntary activities is not satisfactory and there is an absence of primary research studies that would provide a relevant and complex overview of the volunteering system. Further worsening the situation is the fact that volunteering actions were not even defined in the legal system until 2011. Evaluation of the existing situation and development of voluntary activities realized in Slovakia is carried out using a questionnaire survey, identifying the fundamental barriers of its development and evaluating the potential for implementing new challenges and trends. The most problematic issue is area of financing, closely related to non‑governmental sector financing issues. A lack of understanding by the donors concerning the process of investing in volunteers, even in high quality programs, is also an important problem, along with the lack of legislation and mistrust. Organization and volunteer motivation was also investigated.
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Martin Roxas, Fernando, and Andrea Santiago. "Smokey Tours: the other side of Manila." Emerald Emerging Markets Case Studies 8, no. 1 (March 26, 2018): 1–22. http://dx.doi.org/10.1108/eemcs-06-2017-0116.
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Subject area Managing non-profit organizations, social enterprises, strategic management for small entities and tourism. Study level/applicability Useful for graduate students enrolled in courses with development aspects. Undergraduate students learning about non-profit organizations can also benefit. Case overview This is a case of a small non-profit organization that is struggling to formalize its operating systems to generate sufficient surplus to plough funds back to the community that it envisioned to serve. The protagonist has to make a decision of whether to invest large sums in a health center for permanent visibility or to implement health services on a smaller scale given its current level of operations. Whether the protagonists’ operations are scaleable or not is also in question, as its main activity – slum tours – is not a widely accepted concept. Expected learning outcomes 1. Students will understand the challenges of starting and growing non-profit organizations. 2. Students will recognize the need to make operations efficient and to establish control systems to manage enterprise resources. 3. Students will realize that decision-making requires the balancing of interests of multiple stakeholders. 4. Students will learn to analyze the options of financing social projects considering marketing, operations and financial data. 5. Students will gain better appreciation of the merits and demerits of slum tourism. Supplementary materials Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes. Subject code CSS 11: Strategy.
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Dubrova, M. V. "Profit as a key motive and the resulting indicator of the activity of state corporations." Management and Business Administration, no. 1 (April 2021): 42–49. http://dx.doi.org/10.33983/2075-1826-2021-1-42-49.
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Development institutions are becoming the most important tools for regulating economic activity both in Russia and in the world, through the implementation of social projects, the accumulation of financial resources and their direction to the priority areas of state development. The purpose of the study is to study the financial results of state corporations, in particular development institutions, and their role in providing project financing. The proposed article provides an assessment of the profit of the state corporation «Bank for Development and Foreign Economic Activity» (GC «Vnesheconombank»), emphasizes the specifics of the state corporation as a non-profit organization, and provides recommendations for improving the efficiency of the financial activities of the GC «Bank for Development and Foreign Economic Activity».
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NOVIKOV, V. M. "Social Potential of Non-Profi t Organizations." Demography and social economy, no. 1 (March 15, 2021): 80–100. http://dx.doi.org/10.15407/dse2021.01.080.
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There is a steady trend in the wide range of literature on the study of institutions: the definition of theoretical judgments often does not coincide and is not combined with the definition of general connections and patterns, which leads to ignoring the principle of systematic analysis of socio-economic processes. Indirectly, this means the priority of the random (individual) over the whole and general. Meanwhile, the concept of an institution correlates with the specific content of a phenomenon or process and is supplemented by a generalized and systematic approach. The study of such an urgent problem of the market economy as institutional choice through non-profit organizations requires the extension of the analysis not only to governmental but also to non-governmental structures, which are an element of the whole. In this regard, the article provides a historical overview of the development of nonprofit organizations and charitable activities as a large-scale social phenomenon, which made it possible to draw attention to the possibility of using the experience of past years for the purposeful organization of non-state institutions of charity, including by improving social partnerships. Analysis of the current state of non-profit organizations in Ukraine, despite the growth in their number, shows a decrease in the volume of charitable activities. In recent years, the country has taken certain steps to improve charity. However, this is not enough. The institutional environment for philanthropy needs to be improved. The solution to this problem is possible with the active influence of the state on the management of non-commercial activities. Improving the tools of functioning, financing, as well as increasing attention to the development of statistics in this area of activity is considered relevant. In this regard, the purpose of the article is to identify pressing issues and ways to improve charitable organizations. The solution to this problem is possible with the active influence of the state on the management of non-profit activities. The development of the institutional framework of the nonprofit sector of the economy means the improvement of financial reporting, greater openness of charitable organizations, streamlining of their legal relations, liberalized taxation and strengthened control over the activities of non-profit organizations. The article pays special attention to the problem of accumulation and distribution of charitable funds. The potential of charitable organizations can be expanded by shifting the focus of their regulation away from predominantly corporate to regional administration, which increases the importance of the institution of partnership in the development of charity. The article uses historical and logical methods, which allowed to study the formation and development of non-profit organizations in the evolutionary aspect.
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Purdy, Christopher. "How One Social Marketing Organization Is Transitioning From Charity to Social Enterprise." Social Marketing Quarterly 26, no. 2 (April 13, 2020): 71–79. http://dx.doi.org/10.1177/1524500420918703.
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The financing model of the U.S. non-profit social marketing organization DKT International has changed dramatically since it was founded 31 years ago. In the early days, DKT was reliant on donor funding, and most of its products were heavily subsidized in order to reach low-income and marginalized populations. However, over the last three decades, DKT has become increasingly financially sustainable due to a fortuitous combination of clever marketing, rising incomes, and the stable and often declining cost of procuring contraceptives. This has been especially true in middle-income countries like Indonesia, Brazil, and Ghana but also in lower-income countries and regions like Ethiopia and Bihar, India. Because all DKT programs sell products, they earn revenue. Through a mixture of cost recovery and cross-subsidization strategies, DKT has been able to simultaneously serve a wide range of income segments while generating sales revenue that can offset costs and even turn a profit in some countries. Such profits are reinvested in activities that educate and shift behavior or deployed to other countries to start up new ventures. This article describes the transition experienced by DKT, from charity to social enterprise, and profiles country examples in three different stages of financial sustainability, providing potential lessons for other non-profits. As generating resources for non-profits becomes more challenging, organizations may wish to explore ways to generate revenues and increase cost recovery by monetizing the products and services they provide.
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Baraldi, Enrico, Olof Lindahl, Miloje Savic, David Findlay, and Christine Årdal. "Antibiotic Pipeline Coordinators." Journal of Law, Medicine & Ethics 46, S1 (2018): 25–31. http://dx.doi.org/10.1177/1073110518782912.
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The World Health Organization (WHO) has published a global priority list of antibiotic-resistant bacteria to guide research and development (R&D) of new antibiotics. Every pathogen on this list requires R&D activity, but some are more attractive for private sector investments, as evidenced by the current antibacterial pipeline. A “pipeline coordinator” is a governmental/non-profit organization that closely tracks the antibacterial pipeline and actively supports R&D across all priority pathogens employing new financing tools.
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Baidybekova, S. K. "On the Issue of Improving Remuneration System in Budget Organizations of the Republic of Kazakhstan." Accounting. Analysis. Auditing 8, no. 3 (July 1, 2021): 17–30. http://dx.doi.org/10.26794/2408-9303-2021-8-3-17-30.
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Budget organizations are created by public authorities, they are non-profit organizations whose activities are related to the provision of various types of services. They are financed by the state budget on the basis of financing plans of higher-level organizations. The main goal of budget organizations is the implementation of socio-cultural, managerial, scientific and technical projects, non-commercial in nature, which and funded by the state budget. The article describes the peculiarities of accounting in budget organizations and analyzes the implementation of an individual financing plan, provides a vertical analysis of the remuneration of key staff of an enterprise, along with the analysis of the number and quality of the staff and its movement in a budget organization. The purpose of the research is to determine the features of accounting and analysis of wages and salaries in budget organizations. To achieve this goal, the tasks were set to determine, on the basis of the analysis, the degree of supply of high-qualified specialists in budget organization; if an organization’s human resources are used effectively and efficiently; to identify the urgent problems in labor accounting and analysis of wages; to develop the main ways to improve accounting processes and increase the efficiency of the use of labor resources in budget organizations. Various research methods were used such as comparative, statistical methods and a structural analysis. In the context of globalization of the economy, the effective and rational use of personnel has a direct impact on the well-being of the people, labor productivity of employees of enterprises of all forms of ownership, including budget organizations. The article proposes the methodology to assess the effectiveness of labor resources within each structural unit, as well as for each employee personally by applying such methods as questioning, testing, appraisal interviews and others. The problems of accounting and analysis at enterprises in the context of international financial reporting standards are currently relevant, consequently it is necessary to work further to improve the organization of accounting and analysis of staff remuneration in budget organizations.
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Maklari, Istvan, and Richard Szanto. "Not for profit – for revenues in Eastern Europe: The Birch House Zoo." Emerald Emerging Markets Case Studies 1, no. 1 (January 1, 2011): 1–14. http://dx.doi.org/10.1108/20450621111130067.
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Subject area Marketing management, pricing strategies, zoo management, non-profit organizations. Study level/applicability Difficult. Recommended for courses: marketing, strategy, pricing, customer behaviour, management of non-profit organizations, emerging markets. Case overview The case study deals with the pricing dilemma of the Birch House Zoo located in an Eastern European country. The zoo has implemented capital-intensive developments in the recent years its main attraction the Tropic World included. The organization is managed and subsidized by the city where it is situated, yet the City Council lately expressed that they wanted the zoo to be self-financing by the end of 2011 by finding new source of revenue. In 2009, the operational expenses of the zoo exceeded EUR five million; however, the revenues were far bellow this level. The tariff structure did not change in the last 30 years as pricing always had to be adjusted to the local purchasing power; recent developments and new attractions are only partly priced in at the moment. In the light of the special environment in which Birch House Zoo operates, the director has to initiate key actions that could bring the zoo to the level of breakeven in its operations and make it financially independent. Expected learning outcomes Ability to create pricing and revenue generating strategies; understanding idiosyncrasies of the management of non-profit organizations regarding this matter; understanding price elasticity issues. Supplementary materials Teaching note.
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Kusumo, Willyanto Kartiko, and Abdul Karim. "PENGEMBANGAN MODEL PARAMETRIK METODE DEA DALAM MENGUKUR TINGKAT EFISIENSI BIAYA PADA PERBANKAN SYARIAH DI KOTA SEMARANG." Jurnal Dinamika Sosial Budaya 19, no. 1 (November 21, 2017): 148. http://dx.doi.org/10.26623/jdsb.v19i1.692.
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Efficiency is one of the performance parameters that are theoretically is one of the underlying performance of the overall performance of an organization. Efficiency in the banking sector is one of the performance parameters are quite popular, widely used because it is a response to the difficulties in calculating measures of bank performance. Measurement of the efficiency of banking can be done with the development of non-parametric statistical model by using Data Envelopment Analysis (DEA). In general, there are three approaches to the basic concepts of financial sector efficiency model that is cost efficiency, standard profit efficiency and alternative profit efficiency. In this research method used is the Data Envelopment Analysis (DEA). In this method, profit is modeled to deviate from its efficient frontier profit due to random noise and inefficiency. Profit in this method is affected by the function of input and output, while input and output used in this study is the Third Party Funds, Capital paid, placements with Bank Indonesia. By using this method the efficiency of Islamic banking DEA during 2012 to 2015 experienced an annual average efficiency of 94.37% and profit Islamic banking is heavily influenced by the financing facilities and placements with Bank Indonesia.
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Nduwayo, Marie-Goreth, and Michel Sayumwe. "Analysis of the Characteristics of Social Enterprises: The Case of Microfinance Institutions and Non-Profit Organizations Benefiting from Microcredit in Burundi." International Journal of Accounting and Finance Studies 1, no. 1 (May 22, 2018): 71. http://dx.doi.org/10.22158/ijafs.v1n1p71.
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<p><em>The crisis that Burundi has experienced since October 1993 has led to the emergence of new associative mechanisms at the initiative of Burundian citizens around the same adventure: that of microcredit. Far from being a fad, microcredit has been the single source of financing for poor citizens by enabling them to engage in income-generating activities. For this, beneficiaries who are for the most part without material guarantee must not only group themselves in associations, but also align themselves with the constraints of the lessor. According to the theory of contingency, any organization can increase its performance to the extent that its strategy is in harmony with its environment. Our analysis considers the issue of strategic alignment from a new angle. We conclude that the adjustment of the NPOs members to the modalities of granting loans enables them to benefit from Microfinance Institutions which help to reach their main objectives and to promote a real organizational efficiency.</em><em></em></p>
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Kuswanti, Heni. "PENERAPAN PSAK 45 DALAM PENYUSUNAN LAPORAN KEUANGAN ORGANISASI KEMAHASISWAAN DI LINGKUNGAN FKIP UNTAN PONTIANAK." JURKAMI : Jurnal Pendidikan Ekonomi 6, no. 1 (April 30, 2021): 23–32. http://dx.doi.org/10.31932/jpe.v6i1.1161.
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Student organizations are places for students to gather who have common goals. Every organization must have a work program that will be planned and achieved during the period of its management. The work program will be able to run with sufficient funding, so that each organization must have a source of financing that can support the achievement of organizational goals. Funding in student organizations must be accounted for in accordance with the applicable regulations. This study aims to determine how the application of the Statement of Financial Accounting Standards Number 45 in the preparation of financial reports of student organizations in the FKIP Untan. The method used is a descriptive method with a survey form. Data collected in the form of qualitative data from interview and quantitative data in the form of financial reports of student organizations which were analyzed using qualitative descriptive analysis. The results showed that the student organizations within FKIP Untan had not yet prepared financial reports based on the Statement of Financial Accounting Standards Number 45. This was evidenced by the incompatibility of the types and methods of preparing reports that had been made with the regulations regarding the financial statements of non-profit organizationsAbstrak: Organisasi kemahasiswaan merupakan wadah berkumpulnya mahasiswa yang memiliki tujuan bersama. Setiap organisasi pasti memiliki program kerja yang akan di rencanakan dan dicapai selama periode kepengurusannya. Program kerja akan dapat dijalankan dengan pembiayaan yang cukup, sehingga setiap organisasi pasti memiliki sumber pembiayaan yang dapat mendukung pencapaian tujuan organisasi. Pembiayaan dalam organisasi kemahasiswaan harus dapat dipertanggungjawabkan sesuai peraturan yang telah berlaku. Penelitian ini bertujuan untuk mengetahui bagaimana penerapan PSAK 45 dalam penyusunan laporan keuangan organisasi kemahasiswaan di lingkungan FKIP Untan. Metode yang digunakan adalah metode deskriptif dengan bentuk survei. Data yang dikumpulkan berupa data kualitatif hasil wawancara dan data kuantitatif berupa laporan keuangan organisasi kemahasiswaan yang dianalisis dengan analisis deksriptif kualitatif. Hasil penelitian menunjukkan bahwa organisasi kemahasiswaan di lingkungan FKIP Untan belum melakukan penyusunan laporan keuangan berdasarkan PSAK 45. Hal ini dibuktikan dengan tidak sesuainya jenis dan cara penyusunan laporan yang sudah dibuat dengan aturan mengenai laporan keuangan organisasi nirlaba
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Leshanych, Lesia, Iryna Miahkykh, and Mariana Shkoda. "MODELS OF FINANCING OF HIGHER EDUCATION INSTITUTIONS IN FOREIGN COUNTRIES." Baltic Journal of Economic Studies 4, no. 5 (February 11, 2019): 145. http://dx.doi.org/10.30525/2256-0742/2018-4-5-145-150.
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The aim of the article is to study the problems of reforming the system of financing higher education in conditions of compliance with world quality standards of education. Besides, another aim of the article is also to substantiate of the perspectives of their use in Ukraine, on the basis of analysis of the main foreign models of higher education institutions financing. The subject of the study is the financing model of institutions of higher education in foreign countries. Methodology. The research is based on a comparative analysis of funding systems for higher education institutions in Ukraine and in foreign countries. The advantages and disadvantages of different systems of the financial provision of higher education are determined based on the analysis of the peculiarities of financing higher education institutions in Germany, USA, UK, Sweden, Norway, and Australia and in some other countries. On the basis of a comparative legal research of certain provisions of Ukrainian legislation, the possibilities and limits of the application of positive foreign experience in this field are defined. The results of the study showed that the financing of higher education at the expense of state funds should be directed only to the needs of the state. And the state, in its turn, should provide graduates with jobs that will help reduce unemployment among them. Currently, there is a partial improvement of diversification of funding sources in Ukraine. We mean that the provision of the status of a non-profit organization will give the first impetus to the formation of contract relations between higher education institutions and private organizations and will improve their financial position. The implementation of the foreign experience will make financing more transparent and will give an opportunity to distribute it according to the quality criteria of providing educational services. Practical impact. Experience of the developed economies and the analysis of the existing condition of financing of educational institutions of Ukraine allow defining the priority directions of improvement of a system of financing of the higher education. As the budget of Ukraine is not able to compensate all needs for financial resources of higher educational institutions, it is necessary to encourage private investments into education, training, and high technologies more actively. Besides, conducting researches, the international consultations, modelling and discussion of the schematic diagram and funding mechanism for the higher education in Ukraine is also expedient. Correlation/originality. Conducting a comparative analysis of financing models of higher education institutions in Ukraine and foreign countries is the basis for developing the most promising directions for the development of domestic legislation in this field.
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Rusdiono, Ari Surya, Alla Asmara, and Kirbrandoko Kirbrandoko. "Analisis Strategi Pengembangan Bisnis PT. TAF (Toyota Astra Financial Services)." Jurnal Manajemen dan Organisasi 10, no. 1 (January 7, 2020): 24–35. http://dx.doi.org/10.29244/jmo.v10i1.28858.
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PT.TAF is one of financial company in Indonesia. The business model that has been implemented so far is highly dependent on dealer as business partner. In 2017 and 2018, the company suffered quite a lot of losses that caused of high Non Performing Loan (NPL). This is caused by decrease in existing consumer’s segment so the profit of company decrease more than 80 percent. There were management and organization structure changes in 2018, which lead to the expectation of company’s performance improvement. Therefore, new strategy is needed to enhance company’s performance. Interviews were conducted with interviewess (Director, General Manager, Department Head) selected by purposive sampling to identify company’s internal and external strategic issues. The Internal Factor Evaluation matrix (IFE) and External Factor Evaluation matrix (EFE) are used to evaluate company’s internal and external conditions. Strength, Weaknesses, Opportunities, and Threat (SWOT) matrix is used to find alternative strategies to improve company performance. And then the alternative strategies are selected to find the priority using Quantitative Strategic Planning Matrix (QSPM). There are 6 alternative strategies to improve company performance and from those strategies, two strategies were choosen as main priority that will be executed by the company. The two strategies are create application (digitizing)information, simulations, credit applications for consumer and dealer also increase spred (profit margin) of consumers who will pay off or have paid off (good credit history) with non retail financing program.
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Balaban, O. I., O. M. Venher, and O. B. Opanasyk. "Market fundamentals of organization of work in the field of stage and audio-visual arts and production." Problems of Interaction Between Arts, Pedagogy and the Theory and Practice of Education 53, no. 53 (November 20, 2019): 200–214. http://dx.doi.org/10.34064/khnum1-53.12.
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Background. Survival and further development is an acute problem for any modern Ukrainian repertory theater. According to the Law (which is only a framework, since it does not answer all the questions that arise), repertory theaters are non-profit organizations and exist for budget funds. The latter are steadily declining and depreciating in the conditions of market relations exist in modern Ukraine. The purpose of the article is to consider and propose methodological approaches to the development and implementation of innovations in the organization of cultural institutions in the field of cultural industries, theater, film and television. Presentation of the main material. The modern development of society is extraordinary – it is filled with changes and transformations caused by the influence of such phenomena as globalization, cheap labor, a large number of competitors. The spread of information and nanotechnology, computer networks is causing changes in the structure of organizations and cultural institutions, in particular, a reduction in their size, which, in turn, predetermines innovation as a result of a creative search for original, non-standard solutions to various problems. Globalization today is not only fierce competition. It also affects the human capital of enterprises, in particular, transforms the concept of a permanent place of work. Technogenic civilization and the rapid change of information technology make cultural institutions need to work extraordinary in such relevant areas as technology, personnel and organizational aspects of business. The most important qualities of the modern cultural space, concerning cultural and educational institutions, creative industries, are openness of thoughts and the possibility to avoid stereotypes. As a result of the development of market relations in Ukraine, cultural institutions have economic freedom, respectively, freedom in choosing directions and guidelines for development, as well as of markets for activities, determining directions for using and attracting own funds, creating a competitive policy, etc. In the same time, the following threats were identified that are relevant for any modern Ukrainian repertory theater, namely: 1) the growth of the budget deficit of the country and the region, which can suspend the budget maintenance of theaters; 2) an increase in inflation; 3) economic instability; 4) political instability; 5) the growth of tax rates; 6) a decrease in the solvency of the audience; 7) low demand from the audience for theatrical services; 8) significant variability in the needs of the audience; 9) a high level of competitiveness of other theaters and cultural institutions; 10) changes in public values; 11) low social consciousness of the population. Due to these conditions, the solution of the problem of survival and development requires the search for new strategic approaches to the organization of activities and management of these theaters, which seems quite relevant. The possibilities are contained in the Law itself, which allows theaters to earn money through various types of commercial activities. Strategically, the most promising is production, which is used by almost all foreign non-commercial theaters. The opportunities provided by “The Law on Public-Private Partnership”, 2010, in the fields of tourism, re-creation, culture and sports can be included in support of such activities. The effectiveness and profitability of cultural institutions depends on the quality of management, as well as monitoring the implementation and quality of services. The high potential of cultural institutions with an underestimation of activity and inefficient management leads to insufficient funding for the development of cultural institutions, a lack of working capital, and low material interest of workers. This situation makes it necessary to constantly increase the budget line for the maintenance of institutions. But to increase the budget revenues of cultural institutions, it is possible to use crisis management technologies. The development of crisis management methods by the management company (with an emphasis on theatrical activities) will be aimed at: protecting intellectual property and patenting by type of activity, developing and applying franchising schemes in theatrical activities; constant monitoring of the theater audience in order to identify trends in the development of culture and demand from the audience; collecting and summarizing the practice of successful European theater projects and managerial decisions to create a system of training the managerial staff of cultural institutions; collecting and analyzing information about the interaction of theaters with the external environment, tracking new trends and market contradictions; creating the basis for adjusting the regulatory framework; increasing the profitability of theaters; development of areas related to the core business; attraction and use of various types of financing (budget, grants, commercial, credit, investment funds); reduction of the budget load and the transition from current financing schemes to the financing of theater projects and programs; the creation of new financial instruments for the development of the theater, including depreciation and accumulation of income; the search for opportunities for the management company to implement external financial management and carry out financial planning, control over improving the effectiveness of theater management; creation of systems of motivation and interest of the creative team of theaters; creative audit of theatrical productions and repertoire policy, assessment of the positioning of theaters and theatrical productions. Summing up the above, we can reach the statements: 1) the rapid reduction of budget support for modern Ukrainian repertory theaters may end with a complete rejection of it; 2) under such conditions, it will be appropriate to study the experience of organizing the activities of foreign non-profit theaters that successfully survive in market conditions; 3) this becomes possible through the use of a rather specific activity called “producing”; 4) modern Ukrainian repertory theaters will have to master it; 5) for this purpose, it seems appropriate to create a "production center" in the theater, which can be started as a startup; 6) this creates a new creative and production system that becomes productive.
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Wardani, Agung Sri, Bambang Herwanto, and Ratnawati Hari Prayitno. "Evaluasi Pengelolaan Organisasi Non Profit Untuk Menunjang Transparansi Dan Akuntabilitas Bagi Donatur." BIP's : JURNAL BISNIS PERSPEKTIF 10, no. 1 (November 12, 2019): 51–65. http://dx.doi.org/10.37477/bip.v10i1.45.
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Financial statement is one of the essential thing in managing finance in an organization. Both profit oriented organizations and non profit oriented organizations requires relevant, reliable, comparable and understandable information in financial statements presented. Moreover, the non profit organizations, which the largest source of funding is donated from donors, the possibility of fraud becomes bigger. It is usually done by several parties, even by the management itself. Therefore, the diclosure of relevant, reliable, comparable, and understandable financial statements, are necessary done by the non profit organizations. The disclosure of financial statement needs a healthy organization management, good strategic management, finance report based on the accounting standards (PSAK 45) and good technology utilization. The technology utilization by web based financial statement are expected to be faster in presenting the non profit organization financial statement. With the stages of process that are undertaken, hopefully it will increase transparency of accountability for the donors.
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Wardani, Agung Sri, Bambang Herwanto, and Ratnawati Hari Prayitno. "Evaluasi Pengelolaan Organisasi Non Profit Untuk Menunjang Transparansi Dan Akuntabilitas Bagi Donatur." BIP's JURNAL BISNIS PERSPEKTIF 10, no. 1 (January 31, 2018): 51–65. http://dx.doi.org/10.37477/bip.v10i1.52.
Full textAbstract:
Financial statement is one of the essential thing in managing finance in an organization. Both profit oriented organizations and non profit oriented organizations requires relevant, reliable, comparable and understandable information in financial statements presented. Moreover, the non profit organizations, which the largest source of funding is donated from donors, the possibility of fraud becomes bigger. It is usually done by several parties, even by the management itself. Therefore, the diclosure of relevant, reliable, comparable, and understandable financial statements, are necessary done by the non profit organizations. The disclosure of financial statement needs a healthy organization management, good strategic management, finance report based on the accounting standards (PSAK 45) and good technology utilization. The technology utilization by web based financial statement are expected to be faster in presenting the non profit organization financial statement. With the stages of process that are undertaken, hopefully it will increase transparency of accountability for the donors.
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Rebetak, Filip, and Viera Bartosova. "Non-profit organization’s endowment as a source of financing to improve its sustainability." SHS Web of Conferences 91 (2021): 01027. http://dx.doi.org/10.1051/shsconf/20219101027.
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Non-profit organizations are an important part of the economy and are needed to fulfill many beneficiary roles that neither market, nor state would fill. Non-profit organizations in Slovakia became important after the 1989 Velvet revolution, the dissolution of the Czechoslovakia and creation of the free and democratic Slovak Republic. Ever since them, non-profit played a role in everyday life of people in Slovakia. Non-profit organizations exist with the aim of providing generally beneficiary services without the aim of making profit for their founders – which is what makes them distinct from for profit businesses. However, non-profit organizations need funding for their operations in the same way as any other organizations. They need to pay their bills, salaries, purchase materials, services, etc. Because of their non-profit nature, the sources of financing for these costs are different. The aim of this paper was to look at the endowment of non-profit organizations and its investment as a source of non-profit financing and the current situation in Slovakia regarding it use. We analysed financial statements of foundations available through Finstat.sk database. We found that the use of investing the endowment for self-financing of non-profit organizations is almost non-existent in conditions of Slovak non-profit sector, with only 13,7% of organizations having any long-term financial assets and only 3,9% having any substantial gains from them. Further, we proposed a framework for possible use of the endowment as a source of funding for more non-profit organizations in order to improve the financial situation and sustainability of the non-profit sector.
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Brands, Kristine, and Debora Elam. "Addressing Fundraising Challenges of a Non-Profit Organization Caused by Financial Uncertainty Using an Appreciative Inquiry Approach." South Asian Journal of Business and Management Cases 2, no. 2 (December 2013): 163–76. http://dx.doi.org/10.1177/2277977913509166.
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The increasing demands on non-profit organizations to support the growing needs of communities during economic hardships require these organizations to look for alternative and creative fundraising options. This study used a customized approach of the Appreciative Inquiry organizational analysis model developed by Thatchenkery ( 2005 ) to examine a non-profit organization’s fundraising enablers and to identify how the organization could sustain its fundraising levels during the economic challenges of 2009. This process-consulting model was used to focus on the organization’s strengths to allow the organization to build on them. A three-member doctorate student research team not affiliated with the organization used a multiple phased process to collect and analyze data. The research was used to ultimately identify possibilities for increasing fundraising levels to meet the growing needs of the Pikes Peak Region community in Colorado, United States. It is a research case study.
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Pyanov, Alexander, Elena Drannikova, Evgeny Shevchenko, and Zarema Kochkarova. "Sustainable development of non-profit and non-governmental organizations: financial and organizational mechanisms." E3S Web of Conferences 250 (2021): 04008. http://dx.doi.org/10.1051/e3sconf/202125004008.
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This article aims at analysing the financial and organizational mechanisms of the third sector, namely the non-profit organisations (NPOs) and non-governmental organisations (NGOs). In addition, it focuses on the sustainable development of non-profit and non-governmental organizations. The paper shows that in order to achieve sustainable development and embark upon the path of the “green economy”, NPOs and NGOs need to apply effective financial and organisational mechanisms that would also coincide with their regional priorities and socio-economic objectives that would take into account the environmental specifics and priorities of the given region. The article draws various examples and case studies from various countries and regions around the world to prove its points and provide some guidelines for relevant stakeholders and regulators.
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Trofymenko, Mykola. "British Council as an Instrument of Public Diplomacy of Great Britain." Історико-політичні проблеми сучасного світу, no. 35-36 (December 20, 2017): 305–12. http://dx.doi.org/10.31861/mhpi2017.35-36.305-312.
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Public diplomacy of Great Britain is one of the most developed in the EU and in the world. The United Kingdom has developed an extremely efficient public diplomacy mechanism which includes BBC World Service (which due to its popularity boosts the reputation and the image of Great Britain), Chevening Scholarships (provides outstanding foreign students with opportunity to study in Great Britain and thus establishes long-lasting relations with public opinion leaders and foreign countries elite) and the British Council, which deals with international diplomatic ties in the field of culture. The British Council is a unique organization. Being technically independent, it actively and efficiently works on consolidating Great Britain’s interests in the world and contributes to the development of public diplomacy in Great Britain.
The author studies the efforts of the British Council as a unique public diplomacy tool of the United Kingdom. Special attention is paid to the role of British Council, which is independent of the governing board and at the same time finds itself under the influence of the latter due to the peculiarities of the appointment of Board’s officials, financing etc.
The author concludes that the British Council is a unique organization established in 1934, which is a non-departmental state body, charitable organization and public corporation, technically independent of the government. The British Council, thanks to its commercial activities covers the lack of public funding caused by the policy of economy conducted by the government. It has good practices in this field worth paying attention by other countries. It is also worth mentioning that the increment in profit was getting higher last year, however the issue of increasing the influence of the government on the activities of British Council is still disputable. Although the Foreign Minister officially reports to the parliament on the activities of the British Council, approves the appointment of the leaders of organizations, the British Council preserves its independence of the government, which makes it more popular abroad, and makes positive influence on the world image of Great Britain. The efficiency of the British Council efforts on fulfillment of targets of the United Kingdom public diplomacy is unquestionable, no matter how it calls its activities: whether it is a cultural relations establishment or a cultural diplomacy implementation.
Keywords: The British Council, public diplomacy, cultural diplomacy, cultural relations, Foreign Office, Her Majesty’s Government, official assistance for development
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Antonelli, Maria Alessandra. "Managerial Discretion, Incentives and Governance Rules for Non–Profit Organizations." Journal of Public Finance and Public Choice 21, no. 1 (April 1, 2003): 47–62. http://dx.doi.org/10.1332/251569203x15665366543827.
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Abstract This paper analyzes the effects of managerial discretion and some possible solutions in non-profit sector. It is shown how the traditional incentives’ mechanisms are modified in a non-profit setting. In particular, market, reputational and ideological incentives are considered. The analysis highlights that new governance rules are necessary. In this context a new financial model is analyzed where the competition between for-profit and non-profit firms is extended from the products level to that of private financing.
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Khmelyuk, Alona, Olena Lomonos, and Tetiana Fabrychenko. "ANALYSIS OF ACTIVITIES OF NON-PROFIT ORGANIZATIONS: METHODOLOGICAL ASPECT." Economic Analysis, no. 28(4) (2018): 50–58. http://dx.doi.org/10.35774/econa2018.04.050.
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Introduction. The peculiarities of the functioning of non-profit organizations in Ukraine are identified. The accounting and information support of the analysis of the activity of public sector entities is considered. It is established that the reformation of accounting of public sector entities related to the introduction of the NP (C) BODS from January 1, 2017 requires a comprehensive analysis of the activities of budgetary institutions. It is noted that the analysis of the activity of a budgetary institution will provide full information about the real economic situation of the organization, reveal unused agricultural reserves for further development and ensure more efficient use of targeted state allocations. The object of research is the Main Department of Statistics in the Dnipropetrovsk region. The priori analysis of dynamic changes in cash inflows by type of income is carried out. It is proven that the use of only absolute indicators to estimate the dynamics of revenues is inappropriate. It is noted that the increase in the dynamics of cash inflows to a budgetary institution can testify only to the impact of inflationary processes. It is proposed to analyse the results of the organization's activities in a phased manner: analysis of dynamics and structure; analysis of the actual expenditures of the organization; assessment of the financial performance and determination of the size of the deficit or cash surplus. The algorithm of the complex analysis of the receipts of funds, incomes and expenditures of the budgetary institution is developed. It is established that the analysis of incomes and expenditures and financial results of a budget institution's activity is a necessary component of effective management of a public sector entity. Purpose. The article aims to evaluate the accounting and information support of the analysis of the activities of the public sector entities and to develop the stages of the analysis of the activity of the budget institution of the Main Department of Statistics in the Dnipropetrovsk region. Method (methodology). Method of system analysis, methods of causal analysis, table and graphical methods, dynamic series have been used in this research. Results. The theoretical synthesis and practical recommendations on the methodological aspects of the activities of non-profit organizations through the analysis of dynamics and the structure of cash flow; actual expenses of the organization; assessment of financial performance and determination of the size of the deficit or cash surplus have become the result of the research.
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Sunarmin, Sunarmin. "ANALISIS OPINI AUDIT TERHADAP KINERJA ORGANISASI." Transparansi Jurnal Ilmiah Ilmu Administrasi 9, no. 1 (March 6, 2018): 104–15. http://dx.doi.org/10.31334/trans.v9i1.88.
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Financial Statement Audit is an audit conducted by an independent auditor of the financial statements presented by his client to express an opinion on the fairness of the financial statements. The audit report is a formal medium used by the auditor to communicate to interested parties about the conclusions of the audited financial statements. In issuing the audit report, the auditor must comply with the 4 reporting standards set forth in the generally accepted auditing standards.This analysis is a review of several sources, including from manuals, published studies, legislation published by state organizers as well as some information from media news. This analysis is much related to the phenomenon that has become a source of news in June 2017 and related to the role, function and benefits of the opinion audit conducted by external audit of the organization, both non-profit objectives and expanded to profit organizations. This analysis aims to be more convincing whether there is a significant influence on audit opinion on organizational performance.The result of this analysis can be concluded that, the existence of audit opinion from result of examination conducted by independent accountant, apparently have a very significant influence to the good performance for non-profit organization (government institution, community institution), or profit organization (public company).
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Svidroňová, Mária, and Gabriela Vaceková. "CURRENT STATE OF SELF-FINANCING OF PRIVATE NON-PROFIT ORGANIZATIONS IN THE CONDITIONS OF THE SLOVAK REPUBLIC." Technological and Economic Development of Economy 18, no. 3 (October 1, 2012): 438–51. http://dx.doi.org/10.3846/20294913.2012.702695.
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Ensuring the financial stability of non-profit organizations through financial decision in the structure of financial resources is influenced by many objective and subjective factors. However, a necessary presumption of financial stability is to reduce their dependence on one source of funding or in other words, the independence can be achieved by diversifying of the funding sources. And it is the diversification of financial sources and their acquisition through self-financing that we consider as an appropriate way to achieve financial balance and thus long-term existential security of non-profit organizations. This scientific paper presents the partial results of a research of the current state of self-financing and diversification of financial resources of private non-profit organizations in the Slovak Republic. We analysed the primary data by the relevant scientific methods and procedures (selected mathematical-statistical methods, analysed in SPSS – Statistical Package for the Social Sciences). With the analysis we acquired a knowledge which allows us to formulate several solutions and recommendations for theory and practice. By presenting these conclusions we fulfil a scientific goal of the paper, which is to present partial results of research of current state of funding of private non-profit organizations and interpret the obtained outputs in an economic and social context.
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Biermann, Olivia, Salla Atkins, Knut Lönnroth, Maxine Caws, and Kerri Viney. "‘Power plays plus push’: experts’ insights into the development and implementation of active tuberculosis case-finding policies globally, a qualitative study." BMJ Open 10, no. 6 (June 2020): e036285. http://dx.doi.org/10.1136/bmjopen-2019-036285.
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ObjectiveTo explore experts’ views on factors influencing national and global active case-finding (ACF) policy development and implementation, and the use of evidence in these processes.DesignThis is an exploratory study based on semistructured expert interviews. Framework analysis was applied.ParticipantsThe study involved a purposive sample of 39 experts from international, non-governmental and non-profit organisations, funders, government institutions, international societies, think tanks, universities and research institutions worldwide.ResultsThis study highlighted the perceived need among experts for different types of evidence for ACF policy development and implementation, and for stakeholder engagement including researchers and policymakers to foster evidence use. Interviewees stressed the influence of government, donor and non-governmental stakeholders in ACF policy development. Such key stakeholders also influence ACF policy implementation, in addition to available systems and processes in a given health system, and implementers’ motivation and incentives. According to the interviewees, the World Health Organization (WHO) guidelines for systematic screening face the innate challenge of providing guidance to countries across the broad area of ACF in terms of target groups, settings and screening algorithms. The guidelines could be improved by focusing on what should be done rather than what can be done in ACF, and by providing howto examples. Leadership, integration into health systems and long-term financing are key for ACF to be sustainable.ConclusionsWe provide new insights into ACF policy processes globally, particularly regarding facilitators for and barriers to ACF policy development, evidence need and use, and donor organisations’ influence. According to expert participants, national and global ACF policy development and implementation can be improved by broadening stakeholder engagement. Meanwhile, using diverse evidence to inform ACF policy development and implementation could mitigate the ‘power plays plus push’ that might otherwise disrupt and mislead these policy processes.
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Shatylo, Yuliya, and Olexandra Gromova. "DEVELOPMENT OF FUNDRAISING AS A TECHNOLOGY OF SOCIAL WORK IN UKRAINE." Bulletin of Taras Shevchenko National University of Kyiv. Series “Psychology”, no. 1 (10) (2019): 106–9. http://dx.doi.org/10.17721/bsp.2019.1(10).27.
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In the article the authors cover a theoretical analysis of scientific literature on the problems of using fundraising as a technology of social work in modern Ukraine. Non-profit organizations act as social intermediaries-implementers of social ideas and programs. They operate between the state, commercial firms and citizens. It is important to develop a comprehensive economy and the state, both for business and society. Fundraising area is a new field of activity for our country. For attraction of resources of sponsors and donors, there are first-rate specialists who are able to replenish the budget of public organizations. The introduction and use of fundraising technology will expand the financial capabilities of social institutions and, consequently, increase the efficiency of their functioning. The dynamics of fundraising development in Ukraine is fast and efficient. An important factor in accelerating this process is the highly skilled training of specialists in this field of activity, which will have the appropriate knowledge, skills, skills and competencies. Fundraising is an almost new area of activity for our country. It has been developed in the US and Europe, where a diverse system of benefits and incentives has been developed for depositors in the social sphere, business entities, foundations or individuals. Free Western Market Traditions Encourage Philanthropy. The social sphere in Ukraine, like no other, needs organized financing from extrabudgetary funds. For a clearer and more professional organization of recruiting sponsors and donors, there are first-rate professionals who can replenish the budget of NGOs. In a market economy, civil society and social initiatives, philanthropy has become a major boon in the form of patronage, sponsorship and support through the provision of grants, donations, material, information resources and more. The proliferation of charity and its form of organized activity has led to the emergence of fundraising, as a science of planning and streamlining actions that will help organized actions for patrons and beneficiaries. Today, fundraising is not sufficiently developed in our country, but in spite of this it has certain prospects. Due to the growing role of civil society organizations, which are able to help the state in solving social problems, it contributes to the development of fundraising in Ukraine. Today the dynamics of fundraising development in Ukraine is noticeably fast and effective. An important factor in the acceleration of this process is the highly qualified training of specialists in this field of activity, who will have the appropriate knowledge, skills.
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Kiseleva, T. Yu. "Financial resources of the Russian non-profit organizations earned through income-generating activity." Financial Analytics: Science and Experience 13, no. 3 (August 14, 2020): 271–90. http://dx.doi.org/10.24891/fa.13.3.271.
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Subject. The article focuses on principal types of monetary income earned by non-profit organizations through income-generating activities. Objectives. I evaluate whether it is possible to increase the available funding of various non-profit organization with different types of monetary income. Methods. The study is based on methods of logic and statistical analysis, synthesis, comparative analysis, generalization. Results. The article presents the analysis of key types of business activities that non-profit organizations are allowed to engage in. I also evaluate the percentage of the respective income in total financial resources. The article indicates what restricts non-profits’ opportunities for income-generating activities. Conclusions and Relevance. Today’s non-profit organizations have pretty many opportunities to increment their financial resources by engaging in the income-generating activities (ranked by its legal and business structure). However, due to some undeniable and disputable reasons, they do not seize the opportunities completely, thus causing non-profit organizations to disappear from the Russian market.
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Hutagaol-Martowidjojo, Yanthi R. I. "Borneo Orangutan Survival Foundation (BOSF): Building Trust in Diverse Stakeholders." Asian Case Research Journal 23, no. 02 (December 2019): 539–60. http://dx.doi.org/10.1142/s0218927519500226.
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While many case studies show the importance of a value proposition for profit organizations, this case demonstrates the importance of a value proposition for a non-profit organization in shaping the organization, in particular to prevent organization from an escalating crisis to improve its performance. The case is designed to foster a thoughtful organizational transformation through the development of an organization value proposition based on stakeholder and stakeholder participation theories. Borneo Orangutan Survival Foundation (BOSF) was in a financial crisis before 2011. The new CEO put new value proposition formulation on his priority by analyzing the interests of BOSF’s stakeholders. Hence, the case adds the importance of leadership aspect in analyzing organization’s stakeholders’ interests and expectations and effectively making decisions to meet them.
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Stončiuvienė, Neringa, and Danutė Zinkevičienė. "Comparative analysis of company performance result financial statements." Buhalterinės apskaitos teorija ir praktika, no. 15 (April 10, 2014): 30–42. http://dx.doi.org/10.15388/batp.2014.15.3.
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In the scientific literature there are researches presenting the comparison of the form of financial statements of business and public sector and non-profit organizations, however in Lithuania these issues have not been performed. Cross-cultural differences in national accounting and reporting create preconditions for a more detailed research in Lithuania. All this presupposes the need to evaluate pros and cons of different organizations, provides to look for commonalities between different sectorial reports. Proposals for presentation alignment of results of corporate and public sector and non-profit organizations are encountered in the literature, as well as proposals for application of different reporting formats. Detailed analysis of accounting and presentation of performance results in financial statements of business and public sector and non-profit organizations was carried out in this research. At first, it showed that all organizations prepare their performance reports on an accrual basis. The reports contain information both on results of organization's operating activity, and on financial and investment activities. Only the business organizations present information about special items. However, specifics of activities and aim to meet the different information needs of users determine that it is not appropriate to align the organization's performance reports.
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Rosnerova, Zuzana, and Dagmar Hraskova. "Comparison of Selected Subjects of the Non-profit Sector in the Conditions of the Slovak Republic." SHS Web of Conferences 91 (2021): 01023. http://dx.doi.org/10.1051/shsconf/20219101023.
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Non-profit organizations are a specific type of entities in the national economy that significantly helps to improve the living standards of the country’s population. The article focuses on the financial performance of entities in the non-profit sector of the Slovak Republic depending on the financial instrument of tax allocation, taking into account the time factor during which the entities operate in the non-profit sector. The aim of the article is to analyse the financial performance of non-profit organizations providing services of general interest and foundations with the subsequent specification of the results of the issue. We work with the hypothesis that in terms of financial performance, foundations will perform better compared to non-profit organizations. Segmentation, comparison and descriptive methods were used in the solved issue. Only in one of the analysed groups did we come to the result that the non-profit organization was able to obtain more funds than the foundation through the tax allocation tool in 2019. In the case of the other groups analysed, foundations were more financially efficient, whose performance significantly exceeded that of non-profit organizations. In terms of market life, based on the analysis, the most efficient organizations were organizations with a market life of 1-5 years and with a longer market life, their financial performance decreased. In the case of foundations, we found that the highest performance is achieved by foundations with a market existence of 15 - 20 years. We can therefore state that the established hypothesis was only partially confirmed, although in most cases foundations were more financially efficient.
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Margarian, Anne. "Tell me your financing and I tell you who you are." Social Enterprise Journal 13, no. 1 (February 6, 2017): 53–77. http://dx.doi.org/10.1108/sej-08-2016-0040.
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Purpose This paper aims to identify criteria for the better targeting of public funding for private social activities and organizations. As a starting point, it proposes that financing strategies can characterize organizations which are positioned on a for-profit/non-profit continuum. The paper then analyses how far the effectiveness of public support systems depends on recipients’ general financing strategies. Design/methodology/approach The study is based on data from a standardized small-scale survey. The analysis applies latent class analysis for the creation of a meaningful organizational dimension and applies them in an ordered logistic regression. Findings Despite their variety along a for-profit/non-profit continuum, organizations in the sample can be described by three meaningful dimensions, and the focal role of organizations’ financing strategies can be confirmed. Repeated project-based public support might create a harmful dependence on this kind of funds. To be effective, it needs to be targeted at nascent socially effective organizations with non-solvent clients. Practical implications Recognition of different financing strategies as meaningful characteristics of organizations with consequences for their long-term development is of direct practical relevance for a better design and targeting of financing systems in general and public support systems in particular. Originality/value Although the focal relevance of financing for the characterization of (social) organizations has been stressed before, the paper is able to operationalize the idea and to demonstrate its value in an application to the evaluation of project based support.
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POSADNEVA, E. M. "EXPENSES AND INCOME OF RUSSIAN NON-PROFIT ORGANIZATIONS IN THE DEVELOPMENT SYSTEM OF THEIR FINANCIAL RELATIONS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4, no. 4 (2021): 27–30. http://dx.doi.org/10.36871/ek.up.p.r.2021.04.04.005.
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At present, the financial relations of non-profit organizations in Russia with different levels of government, as well as the business community, characterize the degree of social, moral and cultural situation in society. The relations of non-profit organizations in terms of their financing are associated with support from the state, its interest in their functioning thanks to the budgetary funds received from it and receipts from extra-budgetary funds. At the current level of development of Russian society, and due to the aggravated situation with the pandemic, the topic of the sphere of activity of non-profit organizations, obviously, acquires special relevance.
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Chaled, Saddam, and Susi Sarumpaet. "EVALUASI PENERAPAN STANDAR AKUNTANSI KEUANGAN No. 45 PADA ORGANISASI NIRLABA DI BANDAR LAMPUNG." Jurnal Akuntansi dan Keuangan 24, no. 1 (January 29, 2019): 1–14. http://dx.doi.org/10.23960/jak.v24i1.112.
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This study aims to evaluate the implementation of Statement of Financial Accounting Standard (PSAK) No. 45 for non-profit organizations in Bandar Lampung in year 2012. Non- profit entities obtain resources from sponsors who do not expect repayments or economic benefits proportional to the amount of resources provided. This study uses a sample of 22 non-profit entities in Bandar Lampung. However, for this study purpose, 4 nonprofit organizations have been selected as they met the criteria according of financial reporting standards. Data were evaluated using the focus group discussion method. The results of the study found that the PSAK No. 45 on the reporting of financial position, statement of activities, and cash flow statements have not been implemented by non-profit entities in Bandar Lampung. An exception is of one organization which prepared those as a requirement to submit a proposal for international funding.
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Bottiglieri, William A., Steven L. Kroleski, and Kerri Conway. "The Regulation Of Non-Profit Organizations." Journal of Business & Economics Research (JBER) 9, no. 9 (August 19, 2011): 51. http://dx.doi.org/10.19030/jber.v9i9.5635.
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<span style="font-family: Times New Roman; font-size: small;"> </span><p style="margin: 0in 0.5in 0pt; text-align: justify; mso-pagination: none;" class="MsoNormal"><span style="color: black; font-size: 10pt; mso-themecolor: text1;"><span style="font-family: Times New Roman;">The absence of governmental oversight and regulation of Not-For-Profit corporations has resulted in these entities performing their stated purposes inadequately and inefficiently and has enabled financial indiscretions which have tarnished their reputations. Enhanced oversight and regulation is needed to prevent recurrences of these failures.</span></span></p><span style="font-family: Times New Roman; font-size: small;"> </span>
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Sugeha, Aldiansyah, and Linda Lambey. "PENERAPAN PSAK NO. 45 REVISI TAHUN 2015 PADA YAYASAN MADRASAH IBTIDAIYAH BAITUL MAKMUR KOTA KOTAMOBAGU." ACCOUNTABILITY 6, no. 1 (June 20, 2017): 92. http://dx.doi.org/10.32400/ja.16031.6.1.2017.92-102.
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Along with the times, now a non-profit organization has been growing rapidly, for example a foundation engaged in educational, religious, health and others. Kotamobagu State Islamic Elementary School is an example of a foundation that is engaged in the field of education are categorized into non-profit organizations because it has the resources coming from student fees and parental contributions. As with any profit organizations, non-profit organizations also require knowledge of accounting to record expenses and revenues. In order to provide some form of responsibility and accountability to the community, the foundation is also required to prepare financial statements in accordance with the rules or standards that already exist. The purpose of this study was to determine the Financial Statements of Government Elementary School Baitul Makmur when applying PSAK No. 45. The method used is descriptive qualitative. Result shows that Government Elementary School have made a financial statement is still as simple as cash receipt book, cash expenditure book, the book recapitulation and did not make statements as set forth in PSAK No. 45.Keywords : PSAK, Nonprofit, Financial Statement
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Kotova, Liubov. "Socialinio darbo paslaugų privatizavimas gerovės valstybėje: samprata ir modeliai." Socialinė teorija, empirija, politika ir praktika 6 (January 1, 2012): 74–86. http://dx.doi.org/10.15388/stepp.2012.0.1857.
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Vilniaus universitetas, Universiteto g. 9/1, LT-01513 VilniusEl. paštas: liubov.kotova@fsf.stud.vu.lt Šiame straipsnyje aptariami kelis dešimtmečius Europoje ir po nepriklausomybės atkūrimo Lietuvoje vykstantys pokyčiai socialinio darbo paslaugų sektoriuje, kuriems apibūdinti vartojamas privatizavimo terminas. Socialinio darbo paslaugų sektoriuje privatizavimas pirmiausia suprantamas kaip ne pelno siekiančių visuomeninių organizacijų, dažniau vadinamų nevyriausybinėmis organizacijomis, ir neformalaus sektoriaus plėtra, taip pat pelno siekiančių paslaugas teikiančių organizacijų atsiradimas. Kitaip tariant, kalbama apie tai, kad gerovės valstybės atsakomybė už tam tikras gerovės paslaugas perkeliama iš viešojo sektoriaus į privatų. Šiuos pokyčius galima bandyti aiškinti veikėjo ir neoinstitucionalizmo teorijomis ir jų sanglauda. Straipsnyje analizuojama bendra privatizavimo samprata ir galimi modeliai bei jų ypatumai socialinio darbo paslaugų1 sektoriuje.Pagrindiniai žodžiai: socialinio darbo paslaugos, privatizavimas, privatizavimo modeliai, gerovės valstybė.Privatisation Of Social Work Services In Welfare State: Concept And PatternsLiubov Kotova SummaryThis article focuses on the changes in social care sector which took place in Europe and after the restitution of independence in Lithuania the last decades and are named as privatization. In social care sector privatization is known as a process of services provision by non-profit public agencies (NGOs), informal sector and by profit agencies. These changes can be explained by actor and new-institutionalism theories as well as by the mix of these two theories. This article presents general privatisation concept and potential patterns as well as peculiarities of these in social care (social work services) sector.According to the actor theory, the expansion or decline of welfare state is understood as results of individuals or collectives’ rational actions. As rational actors cope with different previous political decisions, institutional frames and other limitations and possibilities it is useful to analyse privatization in the light of new-institutionalism theory as well. According to the new-institutionalism theory, the institutions of welfare state are reflected and formed by choices and strategies of actors. The way and models of privatization depend on welfare state institutions. Two ideal institutional types are separated – pluralist and corporatist institutions. Analysis of these ideal institutional types’ differences defining regulation, organization, financing and production helps to explain the extent and models of privatization.Key words: social care, personal social services, privatization, privatization patterns, welfare state.
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Hajduová, Zuzana, and Nikoleta Husáková. "Financial Management of Non-Profit Organization Providing Specific Services." Applied Mechanics and Materials 708 (December 2014): 210–15. http://dx.doi.org/10.4028/www.scientific.net/amm.708.210.
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One of the most important role of all communities is to assure, create and take bearings to the effective support for non-profit sector, which is a very important element in providing of assistance in the cases when the help at the state level is not sufficient. On the present, non-profit organizations are experiencing their continuous development and in the result of this fact it is not uniquely determined the suitable „form“ of application of management and tools of managerial accounting in non-profit organizations, which creates the base of research, of which partial results are presented by this paper.
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Vaceková, Gabriela. "Financial controlling in non-profit organizations. The case of Slovak Republic." Risk Governance and Control: Financial Markets and Institutions 3, no. 2 (2013): 49–57. http://dx.doi.org/10.22495/rgcv3i2art4.
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The aim of financial controlling is to secure liquidity and financial stability of an organization. It is very important especially for NPOs. They are not founded primarily for the purpose of making profit, so their financial policy gives priority to continuously provide liquidity. The paper presents partial results of a pilot primary research of utilization of financial controlling tools in governmental and nongovernmental non-profit organizations in the conditions of Slovak Republic. Primary data were obtained by the sociological method of a structured questionnaire. The analysis was carried out by adequate mathematical and statistical methods for processing qualitative data and ordinal variables. The presented paper provides a new insight into the studied problem while generating a primary information basis for further scientific study and research work in this field.
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Dvoryadkina, Elena, and Dina Prostova. "Mechanisms of the sustainable development of non-profit organizations in the region." E3S Web of Conferences 208 (2020): 03023. http://dx.doi.org/10.1051/e3sconf/202020803023.
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This research is focused on the main mechanisms of sustainable development in relation to non-profit organizations (NPO) activities. New laws were adopted, new players appeared on the social field, the social climate was transformed and all these factors, including a number of other influences, made many traditional issues reformulated. Thus, the attention of researchers was focused on the problem of sustainability of non-profit organizations. The authors have reviewed two mechanisms for sustainability of non-profit organizations in their work: 1) financial and 2) organizational. The analysis of the components of factors of NPOs’ financial stability in the region was carried out, as well as the components of the organizational mechanism. Sustainable NPO development in the region is a response to the human society’s need to develop qualitatively, but rather than quantitatively, and in accordance with the constraints resulting from the region’s environment. “The advantage of non-profit organizations is their focus on market behavior, taking into account the specifics of the region, while fully meeting the needs of the founders in performing socially necessary works and services, as well as a high level of independence in making operational decisions, while” [1] subordinating to the strategic targets of the founders.
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Wiladatika, Wiladatika, and Yossi Diantimala. "PENERAPAN PSAK NO. 45 DALAM PELAPORAN KEUANGAN PANTI ASUHAN YAYASAN ISLAM MEDIA KASIH TAHUN 2017." Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 5, no. 4 (November 25, 2020): 540–50. http://dx.doi.org/10.24815/jimeka.v5i4.16118.
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There are lots of non-profit organization needs transparency and accountability in financial reports to engage donors to donate in Indonesia today. To support them, Ikatan Akuntan Indonesia has produced PSAK No. 45 about non-profit organization financial reports. This research placed in Yayasan Islam Media Kasih orphanage that has been one of non-profit organizations. The aim of this research is to identify whether the orphanage has applied PSAK No. 45 in their financial reports. Descripive research methods with qualitative analysis techniques outlines, describe and compare the data. The results showed they not match with the arranging of financial reports based on PSAK No. 45 formats. There are just revenue reports, expense reports, and balance sheets based form their own understanding. The Orphanage does not provide yet the reports o financial position, activity reports, cash flow reports, and the record of financial reports. Preferably, the orphanage provides the financial reports based on PSAK No. 45 to be more transparent and accountable so as to engage the donors.
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Narapareddy, Vijaya, and Erica Berte. "Entrepreneurship in a Non-Profit Healthcare Organization." Entrepreneurship Education and Pedagogy 2, no. 2 (November 28, 2018): 123–32. http://dx.doi.org/10.1177/2515127418805207.
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Columbus regional health (CRH), a not-for profit organization located in Columbus, Indiana, evolved from a traditional local hospital to an award-winning regional community health-care provider by embracing the concept of innovation and its systematic implementation. The “A” case includes a detailed account of the innovation journey undertaken by CRH and the impact of the devastating flood in 2008. On the other hand, this second (“B”) case deals with WellConnect, an innovative health-care venture that CRH considered for investment in 2013. This new health-care concept was aimed at providing differentiated health-care services in downtown Columbus, away from CRH's main satellite campus. Students, thus, have the opportunity to step into CRH's President and CEO, Jim Bickel's shoes to decide the feasibility of investing $1.5 million in WellConnect based on a thorough assessment and synthesis of multiyear data provided in the case, including community demographic, income and poverty data, competitor information, and CRH's select financial statistics. This case tested in several undergraduate and graduate courses was received well. A unique aspect of this case is that it can be used in online as well as traditional face-to-face classes.
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Hull, Clyde Eiríkur, and Brian H. Lio. "Innovation in non-profit and for-profit organizations: Visionary, strategic, and financial considerations." Journal of Change Management 6, no. 1 (March 2006): 53–65. http://dx.doi.org/10.1080/14697010500523418.
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Kluczewska-Wójcik, Agnieszka. "TO PROTECT HERITAGE, TO INSPIRE EMOTIONS. PRIVATE MUSEUMS IN FRANCE." Muzealnictwo 60 (July 19, 2019): 143–53. http://dx.doi.org/10.5604/01.3001.0013.2973.
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The French museum world is dominated by large public institution. The cradle of public museology, France boasts a long-standing tradition of central management in this domain, whose continuation can be found in the current legislative solutions (Act of 4 January 2002) organizing the system of museum activity, their approval, and financing modes. It is all based on the musée de France status that can be granted to institutions owned either by the state or to any other legal entity under public law or legal entity under private law engaged in a non-profit activity. The latter, belonging to associations and foundations, or run by them, in order to win the state’s recognition and support, have to comply with specific requirements defined in particular with respect to conservation and scientific elaboration of the collections, as well as to making them available for public viewing. What dominates among ‘private’ museums are institutions of the public benefit organization status, whose model was shaped in the 19th century, e.g. the Paris Union Centrale des Arts Décoratifs or Cinémathèque Française, to a substantial degree financed with public resources. Some of them, e.g. ecomuseums and industrial museums in Mulhouse, are almost self-sufficient financially. Another form of a ‘private’ museum is a foundation set up by a company/ concern or artists and patrons. The latter group includes institutions that are owned by e.g. Institut de France in Paris, Musée Calvet in Avignon, or Fondation Maeght in Saint-Paul-de-Vence, as well as first of all those involved in mounting big Paris exhibitions, foundations – museums of modern art: Fondation Cartier, Fondation Louis Vuitton, or Collection Pinault which is currently being established. Thanks to their spectacular architectural settings, aggressive publicity policy, and astounding turn-out successes, these new private museums are substantially transforming the artistic stage in France.
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Lukinova, Elena. "Application of IFRS by non-profit organizations." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 7 (July 1, 2020): 34–44. http://dx.doi.org/10.33920/med-17-2007-04.
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Federal accounting standards (hereinafter — FAS) are included in the Federal law “on accounting” as part of the basic documents in the field of accounting regulation. They are mandatory and must be developed on the basis of international standards (IFRS). The FAS is approved by the Ministry of Finance of the Russian Federation, which is the authorized Federal body responsible for developing state policy and legal regulation in the field of accounting and financial reporting in the Russian Federation in accordance with the program for developing Federal standards. At the same time, there are diferent Programs for non-governmental non-profit organizations and nonprofit organizations in the public sector. The issue of transition to IFRS in accounting in the Russian Federation has been discussed for several years. However, the mass transition to IFRS of accounting entities was delayed. This article discusses the practical application of IFRS by nonprofit organizations (including public sector organizations).
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Hidayatullah, Arif, Agung Budi Sulistiyo, and Nur Hisamuddin. "Analisis Rekonstruksi Penyusunan Laporan Keuangan Masjid (Studi Kasus pada Masjid Agung Baiturrahman Banyuwangi)." e-Journal Ekonomi Bisnis dan Akuntansi 6, no. 1 (May 27, 2019): 69. http://dx.doi.org/10.19184/ejeba.v6i1.11102.
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The mosque is one of the non-profit oriented organizations in the field of religion in carrying out its activities, by managing its resources and resources derived from the community voluntarily and sincerely in accordance with the Statement of Financial Accounting Standards (PSAK) 45 on Nonprofit Organizations, That non-profit organizations should also and are entitled to make financial reports and report to users of financial statements. Mosques must make accurate financial statements and provide information to users of these financial statements ie the donors of the mosque. To be able to make accurate mosque financial statements required the application of accounting. Accounting is an activity undertaken untu produce sautu information system in the form of financial statements. Thus, mosques require the role of accounting as a tool for the process of managing, recording, interpreting, and reporting financial transactions that always guided by PSAK 109 and PSAK 45 set by the Indonesian Institute of Accountants (IAI) which will ultimately produce more transparent financial statements and Accountable. Keywords: Financial Statement of Mosque, Mosque, Nonprofit Organization,, PSAK 109, PSAK 45.