Management control in nonprofit organizations:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Boston, Mass. [u.a.]
Irwin/McGraw-Hill
1999
|
| Ausgabe: | 6. ed. |
| Schlagworte: | |
| Online-Zugang: | Verlagsmeldung Inhaltsverzeichnis |
| Beschreibung: | XIX, 859 S. graph. Darst. |
| ISBN: | 0256255326 |
Internformat
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| 245 | 1 | 0 | |a Management control in nonprofit organizations |c Robert N. Anthony ; David W. Young |
| 250 | |a 6. ed. | ||
| 264 | 1 | |a Boston, Mass. [u.a.] |b Irwin/McGraw-Hill |c 1999 | |
| 300 | |a XIX, 859 S. |b graph. Darst. | ||
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| 337 | |b n |2 rdamedia | ||
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Datensatz im Suchindex
| _version_ | 1804127305645162496 |
|---|---|
| adam_text | Contents
Preface
PART I Introduction
Chapter 1
The Management Control Function
Planning and Control Activities 4
Strategy Formulation 4
Task Control 4
Management Control 5
The Management Control Environment 5
Organizational Structure 6
Organizational Relationships and Members Behavior 6
Information 7
Efficiency and Effectiveness 11
The Management Control Structure 12
Types of Responsibility Centers 13
Mission Centers and Service Centers 15
Responsibility Centers and Programs 16
The Management Control Process 17
Strategic Planning 18
Budget Preparation 19
Operating and Measurement 20
Reporting and Evaluation 20
Characteristics of a Good Management Control System 21
A Total System 21
Goal Congruence 21
Financial Framework 21
Rhythm 22
Integration 22
Boundaries of This Book 22
Exclusion of Systems Approach 23
Suggested Additional Readings 24
ix
x Contents
Case 1 1 Hamilton Hospital (A) 25
Case 1 2 Boulder Public Schools 35
Chapter 2
Characteristics of Nonprofit Organizations 44
Nature of the Nonprofit Sector 45
Diversity of Demands on Managers 46
Size and Composition of the Nonprofit Sector 47
Characteristics of Nonprofit Organizations 48
The Profit Measure 48
Usefulness of the Profit Measure 49
Tax and Legal Considerations 51
Tax Considerations 51
Legal Considerations 53
Service Organizations 55
Constraints on Goals and Strategies 56
Diversification through New Ventures 56
Source of Financial Support 57
Contrast between Client Supported and Public Supported Organizations 58
Professionals 59
Governance 60
Governing Boards in Nonprofit Organizations 60
Government Organizations 62
Political Influences 62
Necessity for Reelection 63
Public Visibility 63
Multiple External Pressures 63
Legislative Restrictions 63
Management Turnover 64
Civil Service 64
Tradition 64
Barriers to Progress 65
Summary 65
Appendix Differences among Nonprofit Organizations 66
Suggested Additional Readings 69
Case 2 1 Granville Symphony Orchestra 70
Case 2 2 New England Trust 76
PART II Management Control Principles 83
Chapter 3
General Purpose Financial Statements 85
Standard Setting Bodies 86
Standards for Private Nonprofit Organizations 86
Nature of the Standards 87
Contents xi
Revenues and Expenses 88
Financial Statement Differences 92
Financial Statement Presentation 96
Financial Management Issues 98
Standards for Governmental Organizations 99
Government Accounting Standards Board 99
Basic Concepts ofNonfederal Government Accounting 99
Generational Equity 102
Federal Government Accounting 102
Budgetary System 103
Federal Accounting System 104
Reconciling Budgetary and Financial Accounting 106
Summary 106
Appendix Financial Management Issues in Private Nonprofit Organizations 107
Suggested Additional Readings 111
Case 3 1 The Athenaeum School 115
Case 3 2 Gotham Meals on Wheels 127
Case 3 3 Brookstone Ob Gyn Associates (B) 129
Case 3 4 Menotomy Home Health Services 136
Case 3 5 Boise Park Health Care Foundation 141
Case 3 6 Merced College 147
Case 3 7 City of Douglas 151
Chapter 4
Full Cost Accounting 159
Uses of Full Cost Information 159
Pricing 159
Profitability Assessments 160
Comparative Analyses 160
Cost Accounting System Decisions 160
Final Cost Object 161
Intermediate Cost Objects 161
Cost Centers 162
Cost Assignment 163
Bases of Allocation 164
The Allocation Method 164
Attaching Mission Center Costs to Intermediate Cost Objects 166
An Illustration 168
Interactive Effects 174
Complicating Factors 174
Defining Direct Costs 174
Appropriateness of Indirect Costs 175
Standard Costs 176
Capital Costs 177
xii Contents
Opportunity Costs 177
Imputed Costs 177
Statistical System Costs 178
Implications 178
Summary 179
Appendix Cost Accounting Terminology 179
Suggested Additional Readings 180
Case 4 1 Croswell University Hospital 181
Case 4 2 Jefferson High School 190
Case 4 3 Harbor City Children s Center 195
Case 4 4 Neighborhood Servings 199
Case 4 5 Bureau of Engraving and Printing 204
Chapter 5
Measurement and Use of Differential Costs 211
The Nature of Cost Analyses for Alternative Choice Decisions 212
Cost Behavior 212
Fixed Costs 213
Step Function Costs 213
Variable Costs 214
Semivariable Costs 214
Total Costs 214
Breakeven Analysis 216
Unit Contribution 218
Fundamental Assumptions of Breakeven Analysis 218
Estimating the Cost Volume Relationship 221
High Low Method 221
Scatter Diagram Method 222
Least Squares or Linear Regression Method 222
Incremental Method 222
Element Analysis 223
Complicating Factors 223
Use of Information from Full Cost Reports 223
Differential Costs versus Variable and Fixed Costs 225
Contribution to Overhead Costs 227
The Outsourcing Decision 227
Nature of the Outsourcing Decision 228
General Principles 228
Role of Depreciation 229
The Move toward Privatization 229
Summary 232
Suggested Additional Readings 232
Case 5 1 Carlesbad Home Care 234
Case 5 2 Springfield Handyman Program 236
Contents xiii
Case 5 3 Abbington Youth Center 237
Case 5 4 Lakeside Hospital 240
Case 5 5 Town of Belmont 244
Chapter 6
Pricing Decisions 248
Relevance of Pricing to Management Control 248
Client Behavior 249
Measure of Output 249
Behavior of Managers 250
Normal Pricing 251
Full Cost 251
Need for a Satisfactory Margin 252
Danger of Normal Pricing 254
The Pricing Unit 254
Hospital Pricing as an Example of Unbundling 255
Variations from Normal Prices 256
Prices Influenced by Outside Forces 256
Cost Reimbursement 257
Market Based Prices 258
Pricing Subsidized Services 258
Subsidies for Certain Services 258
Subsidies for Some Clients 260
Subsidies for All Clients 261
Free Services 262
Public Goods 262
Quasi Public Goods 262
Charges for Peripheral Services 264
Other Free Services 264
Summary 265
Suggested Additional Readings 265
Case 6 1 Harlan Foundation 266
Case 6 2 Grindel College 269
Case 6 3 Town of Waterville Valley 274
Case 6 4 Central Valley Primary Care Associates 283
Case 6 5 Boston University Medical Center Hospital 287
PART III Management Control Systems 297
Chapter 7
The Management Control Environment 299
The Organizational Structure 300
Responsibility Centers 300
xiv Contents
Types of Responsibility Centers 301
Transfer Prices 302
Criteria for Profit Centers 304
Profit Centers and Managerial Autonomy 306
Subsidization among Profit Centers 307
The Program Structure 307
Components of a Program Structure 309
Criteria for Selecting a Program Structure 310
Matrix Organizations 311
The Information Structure 313
Administrative Factors 314
Types of Rules 314
The Reward Structure 315
Behavioral Factors 316
Personal Goals and Needs 316
Goal Congruence 317
Cooperation and Conflict 318
The Bureaucracy 319
Role of the Controller 319
Cultural Factors 320
Management Attitude 320
Other Aspects of Culture 320
Summary 321
Suggested Additional Readings 322
Case 7 1 Franklin Health Associates (A) 323
Case 7 2 Piedmont University 332
Case 7 3 New York City Sanitation Department 336
Case 7 4 White Hills Children s Museum 339
Case 7 5 National Youth Association 342
Case 7 6 Converse Health System 344
Chapter 8
Strategic Planning 353
Nature of Strategic Planning 353
Strategic Planning and Budgeting 353
Strategic Planning and Strategy Formulation 354
Goals, Objectives, and Programs 355
Linking Goals, Objectives, and Programs 358
Participants in the Strategic Planning Process 359
Planning Staff 359
Role of the Controller 360
Process for Considering a Proposed New Program 360
Initiation 361
Screening 361
Contents xv
Technical Analysis 363
Political Analysis 363
Decision and Selling 364
Formal Strategic Planning Systems 366
The Planning, Programming, and Budgeting System 367
The Strategic Planning Period 367
Steps in a Formal Strategic Planning System 367
Summary 370
Suggested Additional Readings 371
Case 8 1 Suard College 372
Case 8 2 Wright State University 375
Case 8 3 South Brookfield Hospital 380
Case 8 4 Isabella Stewart Gardner Museum 388
Chapter 9
Program Analysis 396
Benefit/Cost Analysis 396
Status of Benefit/Cost Analysis 396
Role of Benefit/Cost Analysis 397
Clarifying Goals 399
Proposals Susceptible to Benefit/Cost Analysis 400
Benefit/Cost as a Way of Thinking 402
Some Analytical Techniques 403
Capital Investment Analysis 403
Payback Period 403
Present Value 403
Net Present Value 404
Benefit/Cost Ratio 406
Internal Rate of Return 406
Choice of a Discount Rate 407
Incorporating Risk into the Analysis 409
Quantifying the Value of a Human Being 410
Summary 413
Appendix The Concept of Present Value 414
Suggested Additional Readings 415
Case 9 1 Yoland Research Institute 418
Case 9 2 Downtown Parking Authority 420
Case 9 3 Green Valley Medical Center 422
Case 9 4 Disease Control Programs 434
Chapter 10
Budgeting 443
The Capital Budget 443
xvi Contents
General Nature of the Operating Budget 444
Relationship between Strategic Planning and Budgeting 444
Two Stage Budgets 445
Contrast with For Profit Companies 445
Components of the Operating Budget 446
Revenues 446
Expenses and Expenditures 449
Output Measures 451
Steps in the Operations Budgeting Process 451
Dissemination of Guidelines 452
Preparation of Budget Estimates 452
Review of Budget Estimates 454
Budget Approval 459
Use of Models 459
Summary 461
Appendix Some Budget Ploys 462
Suggested Additional Readings 470
Case 10 1 Moray Junior High School 471
Case 10 2 Urban Arts Institute 476
Case 10 3 Lomita Hospital 490
Case 10 4 New England Medical Center 500
Chapter 11
Control of Operations 513
Financial Control in General 513
Types of Financial Control 514
Flow of Spending Authority 515
Budget Adjustments 517
Financial Control via the Accounting System 518
General Characteristics 518
Encumbrance Accounting 519
Financial Control via Auditing 520
Compliance Auditing 520
External Auditing 523
Performance Control 523
Relationship to Task Control 524
Relationship to Productivity 525
Operational Auditing 526
Project Control 530
Behavioral Considerations 531
Senior Management Involvement 531
Importance of Adequate Staffs 531
Balance between Freedom and Restraint 532
Motivation 532
Summary 535
Contents xvii
Appendix The Encumbrance Accounting Process 536
Suggested Additional Readings 538
Case 11 1 Hospital San Pedro 540
Case 11 2 Northeast Research Laboratory (A) 543
Case 11 3 WIC Program 549
Case 11 4 Haas School of Business 560
Chapter 12
Measurement of Output 568
Basic Measurement Categories 569
Social Indicators 569
Results Measures 570
Process Measures 571
Linkages among Measures 575
Issues in Selecting Output Measures 576
Subjective versus Objective 577
Quantitative versus Nonquantitative 577
Discrete versus Scalar 577
Actual versus Surrogate Measures 578
Quantity versus Quality 579
Implementing Output Measures: Some General Principles 581
Principle 1: Some Measure of Output Is Usually Better than None 581
Principle 2: If Feasible, Compare Output Measures to Measures Available from
Outside Sources 582
Principle 3: Use Measures That Can Be Reported in a Timely Manner 583
Principle 4: Develop a Variety of Measures 584
Principle 5: Don t Report More Information than Is Likely to Be Used 586
Principle 6: Don t Give More Credence to Surrogates than Is Warranted 587
Comparison of Output Measures for Strategy Formulation and Management
Control 587
Precision 588
Causality 588
Responsibility 589
Timeliness 589
Cost 589
Relation to Program Elements 589
Summary 590
Suggested Additional Readings 590
Case 12 1 Morazan and Izaltenango 592
Case 12 2 Bernard Middle School 600
Case 12 3 Charlottesville Fire Department 610
Chapter 13
Reporting on Performance: Technical Aspects 616
Types of Information 616
xviii Contents
Types of Organizations 617
Businesslike Organizations 617
Fixed Resource Organizations 618
Fixed Job Organizations 618
Role of Responsibility Centers 619
Variance Analysis 619
Volume Variances 620
Mix Variances 621
Selling Price Variances 622
Rate Variances 622
Usage/Efficiency Variances 623
An Illustration of Variances in a Hospital Setting 624
Variance Analysis and Management Control 630
Other Measures 631
Summary 631
Appendix Computing Variances 632
Suggested Additional Readings 635
Case 13 1 Huntington Beach 636
Case 13 2 Pacific Park School 637
Case 13 3 Spruce Street Inn 639
Case 13 4 Los Reyes Hospital 641
Chapter 14
Reporting on Performance: The Management Control Reports 646
Types of Reports 646
Information Reports 646
Performance Reports 647
Sources of Information 648
Contents of Control Reports 648
Relationship to Personal Responsibility 648
Comparison with a Standard 651
Focus on Significant Information 652
Technical Criteria for Control Reports 655
The Control Period 655
Bases for Comparison 655
Timeliness 656
Clarity 656
Integration 657
Benefit/Cost 658
An Illustration 658
Use of Control Reports 660
Feedback 661
Review and Identification 661
Investigation 663
Action 663
Contents xix
Summary 664
Suggested Additional Readings 664
Case 14 1 Franklin Health Associates (B) 666
Case 14 2 Union Medical Center 670
Case 14 3 University Daycare Center 676
Chapter 15
Operations Analysis and Program Evaluation 684
Basic Distinctions 684
Differences between Operations Analysis and Program Evaluation 685
Operations Analysis 686
Need for Operations Analysis 686
Impetus for Operations Analysis 686
Who Conducts the Operations Analysis? 687
The Operations Analysis Process 688
Program Evaluation 695
Impetus for Program Evaluation 695
Problems in Program Evaluation 696
Types of Program Evaluations 700
Steps in Making an Evaluation 704
Summary 706
Suggested Additional Readings 707
Case 15 1 Bureau of Child Welfare 709
Case 15 2 Timilty Middle School 714
Case 15 3 Massachusetts Housing Finance Agency 727
Chapter 16
Management Control Systems in Context 735
Key Characteristics of Good Management Control 735
The Management Control Context 737
Role of Senior Management 738
Role of Personal Computers 739
The Broader Organizational Context 740
Suggested Additional Readings 744
Case 16 1 The Management Control Context 745
Case 16 2 Northridge 745
Case 16 3 Massachusetts General Physicians Organization 752
Case 16 4 Northeast Research Laboratory (B) 769
Case 16 5 Rush Presbyterian St. Luke s Medical Center 780
Case 16 6 Easter Seal Foundation of New Hampshire and Vermont, Inc. 797
Case 16 7 Fletcher Allen Health Care 817
Index 843
|
| any_adam_object | 1 |
| author | Anthony, Robert Newton 1916-2006 Young, David W. |
| author_GND | (DE-588)124289835 (DE-588)170005577 |
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| dewey-full | 658.15/1121 658.15/11 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
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| dewey-search | 658.15/11 21 658.15/11 |
| dewey-sort | 3658.15 211 221 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 6. ed. |
| format | Book |
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| genre | (DE-588)4522595-3 Fallstudiensammlung gnd-content |
| genre_facet | Fallstudiensammlung |
| id | DE-604.BV012648883 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T18:31:14Z |
| institution | BVB |
| isbn | 0256255326 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-008593461 |
| oclc_num | 38918119 |
| open_access_boolean | |
| owner | DE-703 DE-521 DE-634 DE-2070s |
| owner_facet | DE-703 DE-521 DE-634 DE-2070s |
| physical | XIX, 859 S. graph. Darst. |
| publishDate | 1999 |
| publishDateSearch | 1999 |
| publishDateSort | 1999 |
| publisher | Irwin/McGraw-Hill |
| record_format | marc |
| spelling | Anthony, Robert Newton 1916-2006 Verfasser (DE-588)124289835 aut Management control in nonprofit organizations Robert N. Anthony ; David W. Young 6. ed. Boston, Mass. [u.a.] Irwin/McGraw-Hill 1999 XIX, 859 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Management control systems gtt Niet-commerciële organisaties gtt Nonprofit organizations -- Accounting Managerial accounting Kontrolle (DE-588)4032312-2 gnd rswk-swf Nonprofit-Bereich (DE-588)4115404-6 gnd rswk-swf Gemeinnütziges Unternehmen (DE-588)4135778-4 gnd rswk-swf Management Auditing (DE-588)4267800-6 gnd rswk-swf Management (DE-588)4037278-9 gnd rswk-swf (DE-588)4522595-3 Fallstudiensammlung gnd-content Kontrolle (DE-588)4032312-2 s Management (DE-588)4037278-9 s Nonprofit-Bereich (DE-588)4115404-6 s DE-604 Management Auditing (DE-588)4267800-6 s 1\p DE-604 Gemeinnütziges Unternehmen (DE-588)4135778-4 s 2\p DE-604 Young, David W. Verfasser (DE-588)170005577 aut http://www.loc.gov/catdir/description/mh023/98007083.html Verlagsmeldung HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008593461&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Anthony, Robert Newton 1916-2006 Young, David W. Management control in nonprofit organizations Management control systems gtt Niet-commerciële organisaties gtt Nonprofit organizations -- Accounting Managerial accounting Kontrolle (DE-588)4032312-2 gnd Nonprofit-Bereich (DE-588)4115404-6 gnd Gemeinnütziges Unternehmen (DE-588)4135778-4 gnd Management Auditing (DE-588)4267800-6 gnd Management (DE-588)4037278-9 gnd |
| subject_GND | (DE-588)4032312-2 (DE-588)4115404-6 (DE-588)4135778-4 (DE-588)4267800-6 (DE-588)4037278-9 (DE-588)4522595-3 |
| title | Management control in nonprofit organizations |
| title_auth | Management control in nonprofit organizations |
| title_exact_search | Management control in nonprofit organizations |
| title_full | Management control in nonprofit organizations Robert N. Anthony ; David W. Young |
| title_fullStr | Management control in nonprofit organizations Robert N. Anthony ; David W. Young |
| title_full_unstemmed | Management control in nonprofit organizations Robert N. Anthony ; David W. Young |
| title_short | Management control in nonprofit organizations |
| title_sort | management control in nonprofit organizations |
| topic | Management control systems gtt Niet-commerciële organisaties gtt Nonprofit organizations -- Accounting Managerial accounting Kontrolle (DE-588)4032312-2 gnd Nonprofit-Bereich (DE-588)4115404-6 gnd Gemeinnütziges Unternehmen (DE-588)4135778-4 gnd Management Auditing (DE-588)4267800-6 gnd Management (DE-588)4037278-9 gnd |
| topic_facet | Management control systems Niet-commerciële organisaties Nonprofit organizations -- Accounting Managerial accounting Kontrolle Nonprofit-Bereich Gemeinnütziges Unternehmen Management Auditing Management Fallstudiensammlung |
| url | http://www.loc.gov/catdir/description/mh023/98007083.html http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008593461&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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