search query: @indexterm NON-PROFIT ORGANIZATIONS / total: 255
reference: 149 / 255
Author: | Ashford, K. |
Title: | Management accounting practices in non-profit organizations. |
Journal: | Management Accounting (London)
1989 : DEC, VOL. 67:11, p. 36-37 |
Index terms: | MANAGEMENT ACCOUNTING NON-PROFIT ORGANIZATIONS |
Language: | eng |
Abstract: | Summary of a questionnaire survey of management accounting in non-profit organisations. Background information. 5 types of organisations. Regular reporting with monthly reports. Cost centre allocations. Budgeting: respondents ranking 9 purposes for budgets. Responsibility for budget figures. Other techniques. Unit costs. Financial modelling. Evaluation and performance. Income make up. Reporting of performance indicators. Concentration on value for money in public sector and in non-profit organisations. |
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