Handbook of budgeting for nonprofit organizations:
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Englewood Cliffs, NJ
Prentice Hall
1996
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVII, 510 S. graph. Darst. 1 Disk. |
| ISBN: | 0130855804 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV011128007 | ||
| 003 | DE-604 | ||
| 005 | 00000000000000.0 | ||
| 007 | t | ||
| 008 | 961220s1996 d||| |||| 00||| eng d | ||
| 020 | |a 0130855804 |9 0-13-085580-4 | ||
| 035 | |a (OCoLC)33333563 | ||
| 035 | |a (DE-599)BVBBV011128007 | ||
| 040 | |a DE-604 |b ger |e rakddb | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-19 |a DE-2070s | ||
| 050 | 0 | |a HG4027.65 | |
| 082 | 0 | |a 658.15 |2 20 | |
| 100 | 1 | |a Shim, Jae K. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Handbook of budgeting for nonprofit organizations |c Jae K. Shim ; Joel G. Siegel ; Abraham J. Simon |
| 264 | 1 | |a Englewood Cliffs, NJ |b Prentice Hall |c 1996 | |
| 300 | |a XVII, 510 S. |b graph. Darst. |e 1 Disk. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 7 | |a Budgettering |2 gtt | |
| 650 | 7 | |a Niet-commerciële organisaties |2 gtt | |
| 650 | 4 | |a Nonprofit organizations |x Finance | |
| 650 | 0 | 7 | |a Nonprofit-Bereich |0 (DE-588)4115404-6 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Finanzplanung |0 (DE-588)4017200-4 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a Nonprofit-Bereich |0 (DE-588)4115404-6 |D s |
| 689 | 0 | 1 | |a Finanzplanung |0 (DE-588)4017200-4 |D s |
| 689 | 0 | |5 DE-604 | |
| 700 | 1 | |a Siegel, Joel G. |e Verfasser |4 aut | |
| 700 | 1 | |a Simon, Abraham J. |e Verfasser |4 aut | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007456890&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-007456890 | ||
Datensatz im Suchindex
| _version_ | 1804125619541245952 |
|---|---|
| adam_text | Chapter 1 Budgeting Needs of Nonprofits: An Overview 3
Preparing the Budget 3
How to Solve Special Budgeting Problems 5
Budget Process Objectives 7
Income and Costs 7
Conclusion 8
Chapter 2 Gaining Control of Revenues with Nonprofit Budgeting 9
Building Revenues Through Contributions and Grants 11
Beware of These Donation Pitfalls 14
Using Fund Drives to Generate Support 15
The Fund Raising Propectus as a Marketing Tool 17
Making Sure Gifts Are Tax Deductible 18
Budgeting for Nonprofit Organizations 19
Nonprofit Budgetary Politics 20
Six Benefits of Sound Budgetary Management 21
Budget Planning for the Fiscal Year 21
Working Within the Budget Cycle 22
Developing a Budget Calendar 23
Four Types of Nonprofit Organizational Budgets 24
Budgeting Revenue 26
Breaking Down the Cost Classifications 29
I
Contents
Presenting Budget Reports 32
Chapter 3 Setting Goals and Determining Priorities 35
Seven Steps to Strategic Planning 35
Pros and Cons of Nonprofit Budget Processes 40
Controlling Costs with Flexible Budgeting 45
Break Even and Cost Volume Revenue Analysis 47
Chapter 4 Potential Problems in Nonprofit Budgeting 51
Identifying the People Factor in Budgeting 51
How to Avoid Being Manipulated by Internal Budget Games 52
Steering Through Changing Environments: Internal and External 57
Pill II
ntpariq, Analyziii, ail EnliiUu He Mipnfit lidget II
Chapter 5 How Financial Modeling and Computers Make
Budgeting Easier 63
Wide Ranging Applications of Financial Models 64
How Financial Modeling Is Being Used 65
Speeding Up the Budgeting Process with Computers 66
Using a Spreadsheet Program for Modeling and Budgeting 67
Taking a Look at Budgeting Software Packages 68
A Quick Look at Other Budgeting and Decision Support
Software Packages 78
Chapter 6 How Capital Budgeting Helps Nonprofit Organizations 83
Making the Right Decision 84
Contents Kfl
Choosing a Discount Rate Can Be Critical 87
Accounting (Simple) Rate of Return 87
Using Payback Period to Assess Capital Projects 88
Payback Reciprocal Allows Quick Estimates 90
Discounted Payback Period 91
Net Present Value 91
The Profitability Index Helps Rank Projects 93
Contingent Proposals 96
Internal Rate of Return (Time Adjusted Rate of Return) 97
Compensating for Losses on Nondiscretionary Projects 99
Comparing the Various Methods 100
Taking a Closer Look at the Capital Budgeting Process 101
Considering the Effect of Inflation on Capital Budgeting 103
Reviewing the Project 103
Evaluating Risk in Capital Budgeting 105
Standard Deviation and Coefficient of Variation 106
Correlating Cash Flows Over Time 111
Normal Distribution and NPV Analysis: Standardizing the
Dispersion 111
Chapter 7 Examining Illustrative Budgets for Typical Nonprofit
Organizations 119
How to Determine the Basis of Accounting for the Illustrative
Budgets 121
Evaluating Transactions with a Chart of Accounts 124
How to Apply Fund Accounting to the Illustrative Budgets 125
Comparing the Illustrative Budgets and the Financial Statements 128
Explaining the Illustrative Budgets 129
Total Public Support 136
Total Revenue 138
Ijjj Contents
Total Public Support, Grants, and Revenues 138
Total Expenses 143
Illustrative Nonprofit Organization—Alternative A 144
Illustrative Nonprofit Organization—Alternative B 146
Showing Budgeted Expenses by Program and Function 148
Chapter 8 Monitoring the Nonprofit Budget by Using Variance
Analysis 175
Key Advantages of Variance Analysis 177
Setting Standards as Budget Guidelines 178
Planning Variance 180
Revenue Variances 180
Cost Variances 181
Supplies Variances 181
Labor Variances 183
Service Variances 185
Using Variances to Evaluate Marketing Efforts 186
Controlling Capital Expenditures 188
Evaluating Performance with Variance Analysis Reports 191
Studying Possibilities with What If Budgeting 192
Trimming the Budget with the Least Harmful Results 193
Studying Variances Helps Future Budgeting 194
Chapter 9 Zero Base Budgeting for Optimum Project Planning 197
Understanding the Zero Base Budgeting Process 199
Developing Decision Packages for Existing and New Programs 200
Breaking the Budget Down into Activity Units 202
Appraising Decision Units for Best Results 202
Ranking Proposals for Budget Consideration 203
Contents K
Pros and Cons of Zero Base Budgeting 205
Zero Base Budgeting Presents Different Choices 207
The Value of Zero Base Budgeting 208
Establishing Project Budgets to Meet Goals 208
Part III
Budgeting for Specific Types of Nonprefft Organizations 213
Chapter 10 Budgeting for Hospitals and the Health Care Industry 215
Budgeting for Nonprofit Hospitals 216
Example I: American Red Cross 229
Example II: Preferred Provider Organization 236
Basic Budgeting Practices Based on Survey Results 240
Chapter 11 Budgeting for Colleges, Universities, and Private Schools 251
Budgeting for Colleges and Universities 251
Case Study—University Library Budget 256
Budgeting for Private Schools 260
Example: A Small Church School 260
Chapter 12 Budgeting for Churches 267
Conducting Church Business with a Program Planning and
Budgeting System 269
Choosing the Right Budgetary Method 280
Consultative Budgets 280
Special Budgeting Problems of the Catholic Church 282
Chapter 13 Budgeting for Credit Unions, Fraternities, and Clubs 291
X Contents
Budgeting for Credit Unions 291
Budgeting for Fraternities 298
Case Study: Pacific Soccer League—Strikers 305
Part IV
Financial Analysis for the Nonprofit Organization 323
Chapter 14 A Case Study in Financial Statement Analysis and the
New Reporting Standards of the FASB —Part I 325
The Sources of Financial Reporting Standards 325
Understanding the Resources and Activities of a Nonprofit
Organization Through Its Accounts and Accounting System 326
Financial Analysis and Illustrative Transactions of the Model
NPO 340
The Expense Side—Analysis by Object of Expense 369
Appendix—NPO—Journal Entries—19X2 395
Chapter 15 A Case Study in Financial Statement Analysis and the
New Reporting Standards of the FASB—Part II 407
The Annual Financial Statements and the New FASB Reporting
Standards 407
The Statement of Financial Position 411
The Statement of Financial Position and Notes to Financial
Statements 413
Statement of Unrestricted Revenues, Expenses, and Other
Changes in Unrestricted Net Assets 428
Statement of Changes in Net Assets 432
Statement of Activities 435
Cash Flows from Annual to Monthly Data 439
The Statement of Cash Flows—Direct Method 444
Contents ti
The Statement of Cash Flows—Indirect Method 447
Next Financial Statement Analysis 451
Chapter 16 A Case Study in Financial Statement Analysis and the
New Reporting Standards of the FASB—Part III 453
Responsibility of Trustees and Managers and the Fiduciary
Nature of NPO Activities 453
Analysis of the Statement of Financial Position 454
Analysis of the Statement of Activity 474
Statement of Cash Flows 482
Indicators of Potential Failure 488
Maintaining the Flow of Information 490
Glossary of Budgeting Terms 491
Index 503
|
| any_adam_object | 1 |
| author | Shim, Jae K. Siegel, Joel G. Simon, Abraham J. |
| author_facet | Shim, Jae K. Siegel, Joel G. Simon, Abraham J. |
| author_role | aut aut aut |
| author_sort | Shim, Jae K. |
| author_variant | j k s jk jks j g s jg jgs a j s aj ajs |
| building | Verbundindex |
| bvnumber | BV011128007 |
| callnumber-first | H - Social Science |
| callnumber-label | HG4027 |
| callnumber-raw | HG4027.65 |
| callnumber-search | HG4027.65 |
| callnumber-sort | HG 44027.65 |
| callnumber-subject | HG - Finance |
| ctrlnum | (OCoLC)33333563 (DE-599)BVBBV011128007 |
| dewey-full | 658.15 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.15 |
| dewey-search | 658.15 |
| dewey-sort | 3658.15 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01575nam a2200409 c 4500</leader><controlfield tag="001">BV011128007</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">00000000000000.0</controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">961220s1996 d||| |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0130855804</subfield><subfield code="9">0-13-085580-4</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)33333563</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV011128007</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakddb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-19</subfield><subfield code="a">DE-2070s</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HG4027.65</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">658.15</subfield><subfield code="2">20</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Shim, Jae K.</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Handbook of budgeting for nonprofit organizations</subfield><subfield code="c">Jae K. Shim ; Joel G. Siegel ; Abraham J. Simon</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Englewood Cliffs, NJ</subfield><subfield code="b">Prentice Hall</subfield><subfield code="c">1996</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XVII, 510 S.</subfield><subfield code="b">graph. Darst.</subfield><subfield code="e">1 Disk.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Budgettering</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Niet-commerciële organisaties</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Nonprofit organizations</subfield><subfield code="x">Finance</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Nonprofit-Bereich</subfield><subfield code="0">(DE-588)4115404-6</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Finanzplanung</subfield><subfield code="0">(DE-588)4017200-4</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Nonprofit-Bereich</subfield><subfield code="0">(DE-588)4115404-6</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Finanzplanung</subfield><subfield code="0">(DE-588)4017200-4</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Siegel, Joel G.</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Simon, Abraham J.</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007456890&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-007456890</subfield></datafield></record></collection> |
| id | DE-604.BV011128007 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T18:04:26Z |
| institution | BVB |
| isbn | 0130855804 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-007456890 |
| oclc_num | 33333563 |
| open_access_boolean | |
| owner | DE-19 DE-BY-UBM DE-2070s |
| owner_facet | DE-19 DE-BY-UBM DE-2070s |
| physical | XVII, 510 S. graph. Darst. 1 Disk. |
| publishDate | 1996 |
| publishDateSearch | 1996 |
| publishDateSort | 1996 |
| publisher | Prentice Hall |
| record_format | marc |
| spelling | Shim, Jae K. Verfasser aut Handbook of budgeting for nonprofit organizations Jae K. Shim ; Joel G. Siegel ; Abraham J. Simon Englewood Cliffs, NJ Prentice Hall 1996 XVII, 510 S. graph. Darst. 1 Disk. txt rdacontent n rdamedia nc rdacarrier Budgettering gtt Niet-commerciële organisaties gtt Nonprofit organizations Finance Nonprofit-Bereich (DE-588)4115404-6 gnd rswk-swf Finanzplanung (DE-588)4017200-4 gnd rswk-swf Nonprofit-Bereich (DE-588)4115404-6 s Finanzplanung (DE-588)4017200-4 s DE-604 Siegel, Joel G. Verfasser aut Simon, Abraham J. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007456890&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Shim, Jae K. Siegel, Joel G. Simon, Abraham J. Handbook of budgeting for nonprofit organizations Budgettering gtt Niet-commerciële organisaties gtt Nonprofit organizations Finance Nonprofit-Bereich (DE-588)4115404-6 gnd Finanzplanung (DE-588)4017200-4 gnd |
| subject_GND | (DE-588)4115404-6 (DE-588)4017200-4 |
| title | Handbook of budgeting for nonprofit organizations |
| title_auth | Handbook of budgeting for nonprofit organizations |
| title_exact_search | Handbook of budgeting for nonprofit organizations |
| title_full | Handbook of budgeting for nonprofit organizations Jae K. Shim ; Joel G. Siegel ; Abraham J. Simon |
| title_fullStr | Handbook of budgeting for nonprofit organizations Jae K. Shim ; Joel G. Siegel ; Abraham J. Simon |
| title_full_unstemmed | Handbook of budgeting for nonprofit organizations Jae K. Shim ; Joel G. Siegel ; Abraham J. Simon |
| title_short | Handbook of budgeting for nonprofit organizations |
| title_sort | handbook of budgeting for nonprofit organizations |
| topic | Budgettering gtt Niet-commerciële organisaties gtt Nonprofit organizations Finance Nonprofit-Bereich (DE-588)4115404-6 gnd Finanzplanung (DE-588)4017200-4 gnd |
| topic_facet | Budgettering Niet-commerciële organisaties Nonprofit organizations Finance Nonprofit-Bereich Finanzplanung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007456890&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT shimjaek handbookofbudgetingfornonprofitorganizations AT siegeljoelg handbookofbudgetingfornonprofitorganizations AT simonabrahamj handbookofbudgetingfornonprofitorganizations |