| Author: | Verheyen, P. |
| Title: | The missing link in budget models of nonprofit institutions: two practical dutch applications |
| Journal: | Management Science
1998 : JUN, VOL. 44:6, p. 787-800 |
| Index terms: | MODELS MANAGEMENT BUDGET |
| Language: | eng |
| Abstract: | The Dutch government, health insurance associations, and research boards allocate budgets to nonprofit institutions (hospitals, universities), based on general indicators (inhabitants, admissions, or students). With these budgets, the top management of each institution (the principal) allocates the funds, using general indicators to distribute the money further down to the base. At the base of the nonprofit institutions, the professionals perform a spectrum of specific tasks. |
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