Management control in nonprofit organizations:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | Undetermined |
| Veröffentlicht: |
Burr Ridge, Ill. [u.a.]
IRWIN
1994
|
| Ausgabe: | 5. ed. |
| Schriftenreihe: | The Irwin series in graduate accounting
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXI, 919 S. |
| ISBN: | 0256086427 |
Internformat
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| 245 | 1 | 0 | |a Management control in nonprofit organizations |c Robert N. Anthony ; David W. Young |
| 250 | |a 5. ed. | ||
| 264 | 1 | |a Burr Ridge, Ill. [u.a.] |b IRWIN |c 1994 | |
| 300 | |a XXI, 919 S. | ||
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Datensatz im Suchindex
| _version_ | 1804138767105130496 |
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| adam_text | i
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Contents
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1 PARTI Introduction 1
!
| Chapter 1
I The Management Control Function 3
I
! Planning and Control Activities 4
Strategic Planning 4
] JasJfc 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 18
Programming 18
Budget Preparation 19
Operating and Measurement 20
Reporting and Evaluation 20
Characteristics of a Good Management Control System 21
Boundaries of Management Control 22
Boundaries of this Book 23
I Exclusion of Systems Approach 24
I Suggested Additional Readings 25
| Case 1-1 Hoagland Hospital 26
I Case 1-2 Boston Public Schools 36
ix
x Contents ¦
Chapter 2
Characteristics of Nonprofit Organizations 47
Nature of the Nonprofit Sector 48
Diversity of Demands on Managers 50
Size and Composition of the Nonprofit Sector 50
Characteristics of Nonprofit Organizations 52
The Profit Measure 52
Usefulness of the Profit Measure 53
Tax and Legal Considerations 55
Tax Considerations 55
Legal Considerations 57
Service Organizations 59
Constraints on Goals and Strategies 59
Diversification through New Ventures 60
Source of Financial Support 61
Contrast between Client-Supported and Public-Supported Organizations 62
Professionals 63
Governance 65
Governing Boards in Nonprofit Organizations 65
Government Organizations 66
Political Influences 67
Necessity for Reelection 67
Public Visibility 68
Multiple External Pressures 68
Legislative Restrictions 68
Management Turnover 68
Civil Service 69
Tradition 69
Barriers to Progress 69
Summary 70
Appendix Differences among Nonprofit Organizations 70
Suggested Additional Readings 74
Case 2-1 Boston Symphony Orchestra, Inc. 75
Case 2-2 Metropolitan Institute of Art 81
PART II Management Control Principles 93
Chapter 3
General-Purpose Financial Statements 95
Nature of Accounting Principles 95
Source of Principles %
Financial Statements 96
Balance Sheet 97
Operating Statement 97
The Statement of Cash Flows 98
Contents xi
Features of Nonprofit Accounting 98
Revenues 98
Expenses 101
Significance of Net Income 104
Reporting Expenses and Revenues 105
Contributed Capital and Fund Accounting 106
Capital Contributions 106
Financial Statement Presentation 107
Endowment Fund 108
Plant Fund 109
Other Fund Types 109
Transfers 110
Variations in Practice 111
State and Local Governments 111
Federal Government 112
Problems with Inconsistent Practices 114
Summary 114
Suggested Additional Readings 115
Case 3-1 Brookstone Ob-Gyn Associates (B) 117
Case 3-2 Menotomy Home Health Services 123
Case 3-3 Transitional Employment Enterprises, Inc. 129
Case 3-4 Michael Morris University 136
Case 3-5 City of Douglas 141
Appendix Basics of Financial Accounting 149
Case 3A-1 Brookstone Ob-Gvn Associates (A) 165
Case 3A-2 Early Years Day Oare Center 171
Case 3A-3 National Helontological Association 172
Case 3A-4 Gotham Meals on Wheels 175
Chapter 4
Full-Cost Accounting 178
Uses of Full-Cost Information 178
Pricing 178
Profitability Assessments 179
Comparative Analyses 179
Cost Accounting System Decisions 180
Final Cost Object 180
Intermediate Cost Objects 181
Cost Centers 182
Direct and Indirect Costs 183
Bases of Allocation 183
The Allocation Method 185
Distributing Mission Center Costs to Cost Objects 187
Summary of Cost Accounting System Decisions 189
Interactive Effects 192
xii Contents
Complicating Factors 192
Defining Direct Costs 192
Appropriateness of Indirect Costs 193
Standard Costs 194
Capital Employed 196
Opportunity Costs 196
Imputed Costs 197
Problems with Using Full-Cost Information 197
Problems with Statistical Systems 198
Published Cost Principles 198
Appendix A Cost Accounting Terminology 199
Appendix B The Reciprocal Method of Cost Allocation 200
Suggested Additional Readings 202
Case 4-1 Crosswell University Hospital 203 I
Case 4-2 Jefferson High School 212 I
Case 4-3 Rosemont Hill Children s Center 218 f
Case 4-4 Charles W. Morgan Museum 222 I
I
Chapter 5 I
Measurement and Use of Differential Costs 235
The Nature of Cost Analyses for Alternative Choice Decisions 236
Cost Behavior 237
Fixed Costs 237
Step-Function Costs 237
Variable Costs 238
Semivariable Costs 238
Total Costs 240
Breakeven Analysis 242
Unit Contribution 244
Fundamental Assumptions of Breakeven Analysis 245
Estimating the Cost-Volume Relationship 247
High-Low Method 248
Scatter Diagram Method 248
Least Squares or Linear Regression Method 249
Incremental Method 249
Element Analysis 250
Complicating Factors 250
Use of Information from Full-Cost Reports 250
Differential Costs versus Variable and Fixed Costs 252
Contribution to Overhead Costs 254
The Contract-Out Decision 255
Nature of the Contract-Out Decision 255
Absence of General Principles 256
Role of Depreciation 256
The Move toward Privatization 257
i Contents xiii
Summary 259
Suggested Additional Readings 259
Case 5-1 Centerville Home Health Agency 261
Case 5-2 Springfield Handyman Program 264
Case 5-3 Abbington Youth Center 265
Case 5-4 Lakeside Hospital 268
Case 5-5 Town of Belmont 273
Chapter 6
Pricing Decisions 278
Relevance of Pricing to Management Control 278
Client Behavior 279
Measure of Output 280
Behavior of Managers 280
Normal Pricing 281
Rationale for Normal Pricing 281
Full Cost 283
Estimating the Margin 285
The Pricing Unit 285
Prices Influenced by Outside Forces 287
Variations from Normal Prices 288
Cost Reimbursement 288
Market-Based Prices 289
Prospective Prices 290
Danger of Normal Pricing 290
Pricing Subsidized Services 290
Subsidy of Certain Services 291
Subsidies for Some Clients 292
Subsidies for All Clients 293
Free Services 294
Public Goods 294
Quasi-Public Goods 295
Charges for Peripheral Services 296
Other Free Services 297
Transfer Prices 297
Motivational Considerations 297
Setting Transfer Prices 298
Measure of Efficiency 299
Summary 300
Suggested Additional Readings 301
Case 6-1 Harlan Foundation 302
Case 6-2 Grindel College 305
Case 6-3 Town of Waterville Valley 310
Case 6-4 White Hills Children s Museum 319
Case 6-5 National Youth Association 322
xiv Contents
PART III Management Control Systems 325
Chapter 7
The Management Control Environment 327
The Organizational Structure 328
Responsibility Centers 329
Types of Responsibility Centers 329
Criteria for Profit Centers 330
Profit Centers and Managerial Autonomy 332
The Program Structure 332
Components of a Program Structure 334
Criteria for Selecting a Program Structure 336
Matrix Organizations 337
The Information Structure 340
Information for Comparative Purposes 341 I
The Account Structure 341 f
Administrative Factors 343 |
Types of Rules 343 j
The Reward Structure 344 t
Behavioral Factors 345 }
Personal Goals and Needs 345 I
Goal Congruence 346 i
Cooperation and Conflict 347
The Bureaucracy 348
Role of the Controller 349
Cultural Factors 350
Management Attitude 350
Other Aspects of Culture 351
Summary 351
Suggested Additional Readings 352
Appendix A A Program and Expense Element Structure 352
Appendix B Types of Accounts in the Account
Structure 355
Case 7-1 Rural Health Associates (A) 358
Case 7-2 Piedmont University 367
Case 7-3 New York City Sanitation Department 371
Case 7-4 Office of Economic Opportunity 374
Case 7-5 Lomita Hospital 380
Chapter 8
Programming 392
Nature of Programming 392
Programming and Budgeting 392
Programming and Strategic Planning 393 {
Contents xv
Goals, Objectives, and Programs 394
Linking Goals, Objectives, and Programs 397
Participants in the Programming Process 398
Planning Staff 398
Role of the Controller 399
Process for Considering a Proposed New Program 400
Initiation 400
Screening 400
Technical Analysis 402
Political Analysis 402
Decision and Selling 403
Formal Programming Systems 405
The Planning, Programming, and Budgeting System 406
The Programming Period 406
Steps in a Formal Programming System 407
Summary 410
Additional Suggested Readings 410
Case 8-1 Suard College 411
Case 8-2 Wright State University 414
Case 8-3 South Brookfield Hospital 419
Chapter 9
Program Analysis 43J
Benefit/Cost Analysis 431
Status of Benefit/Cost Analysis 432
Role of Benefit/Cost Analysis 432
Clarifying Goals 434
Proposals Susceptible to BenefitlCost Analysis 435
Benefit/Cost as a Way of Thinking 437
Some Analytical Techniques 438
Capital Investment Analysis 438
Payback Period Analysis 438
Present Value Analysis 438
Net Present Value Analysis 439
Benefit/Cost Ratio 441
Internal Rate of Return 441
Choice of a Discount Rate 442
Problems Associated with Low Discount Rates 444
Incorporating Risk into the Analysis 446
Use of Models 447
Limitations of Models 449
Quantifying the Value of a Human Being 449
Summary 452
Appendix The Concept of Present Value 453
Suggested Additional Readings 454
xvi Contents
Case 9-1 Yoland Research Institute 458
Case 9-2 Downtown Parking Authority 460
Case 9-3 New York City Asphalt Plant (A) 463
Case 9-4 New York City Asphalt Plant (B) 468
Case 9-5 Disease Control Programs 471
Chapter 10
Operations Budgeting 481
The Capital Budget 481
General Nature of the Operating Budget 482
Relationship between Programming and Budgeting 482
Two-Stage Budgets 483
Contrast with For-Profit Companies 483
Components of the Operating Budget 484
Revenues 484
Expenses and Expenditures 487
Output Measures 489 I
Steps in the Operations Budgeting Process 490 j
Dissemination of Guidelines 491 ¦
Preparation of Budget Estimates 492
Review of Budget Estimates 494
Budget Approval 499
Summary 499
Appendix Some Budget Ploys 500
Suggested Additional Readings 509
Case 10-1 Orion College 510
Case 10-2 Moray Junior High School 515
Case 10-3 Urban Arts Institute 521
Case 10-4 Femwood College 536
Case 10-5 Rush-Presbyterian-St. Luke s Medical Center 544
Chapter 11
Control of Operations 567
Financial Control in General 567
Types of Financial Control 568
Flow of Spending Authority 569
Budget Adjustments 571
Financial Control via the Accounting System 572
General Characteristics 572
Encumbrance Accounting 574
Financial Control via Auditing 574
Internal Auditing 574
External Auditing 577 ..
Performance Control 578
Relationship to Task Control 578
Contents xvii
Relationship to Productivity 579
Role of Operational Auditing 580
Project Control 585
Specification of Work Packages 585
Preparation of Schedules and a Budget 586
Reporting of Outputs and Costs 586
Revisions to the Plan 586
Behavioral Considerations 586
Senior Management Involvement 586
Importance of Adequate Staffs 586
Balance between Freedom and Restraint 588
Motivation 588
Summary 591
Appendix The Encumbrance Accounting Process 592
Suggested Additional Readings 595
Case 11-1 Hospital San Pedro 5%
Case 11-2 Northeast Research Laboratory (A) 599
Case 11-3 Northeast Research Laboratory (B) 606
Case 11-4 WIC Program 619
Chapter 12
Measurement of Output 630
Basic Measurement Categories 631
Social Indicators 631
Results Measures 632
Process Measures 632
Linkage among Measures 636
Issues in Selecting Output Measures 637
Subjective versus Objective 638
Quantitative versus Nonquantitative 638
Discrete versus Scalar 639
Actual versus Surrogate Measures 639
Quantity versus Quality 640
Implementing Output Measures: Some General Propositions 642
Proposition 1. Some Measure of Output Is Usually Better than None 642
Proposition 2. If Feasible, Compare Output Measures to Measures
Available from Outside Sources 643
Proposition 3. Use Measures that Can Be Reported in a Timely
Manner 644
Proposition 4. Develop a Variety of Measures 646
Proposition 5. Don t Report More Information than Is Likely to
Be Used 647
Proposition 6. Don t Give More Credence to Surrogates than Is
Warranted 648
¦
xviii Contents
Comparison of Output Measures for Strategic Planning and Management
Control 648
Precision 648
Causality 649
Responsibility 649
Timeliness 650
Cost 650
Relation to Program Elements 650
Summary 650
Suggested Additional Readings 651
Case 12-1 Morazan and Izaltenango 652
Case 12-2 Davidson Community Health Center 661
Case 12-3 Charlottesville Fire Department 673
Chapter 13 I
Reporting on Performance: Technical Aspects 679 I
Types of Information 679 f
Types of Organizations 680 I
Businesslike Organizations 681 |
Fixed-Resource Organizations 681
Fixed-Job Organizations 682
Role of Responsibility Centers 682 |
Variance Analysis 682 I
Volume Variances 683 j
Mix Variances 685
Selling Price Variances 685
Rate Variances 685
Usage/Efficiency Variances 686
Use of Variance Analysis 687
An Illustration of Variances in a Hospital Setting 688
Variance Analysis and Management Control 694
Other Measures 695
Summary 695
Appendix Computing Variances 696
Suggested Additional Readings 699
Case 13-1 Pacific Park School 700
Case 13-2 Arnica Mission 702
Case 13-3 Nucio Hospital 704
Case 13-4 University Daycare Center 705
Chapter 14
Reporting on Performance: Management Control Reports 713
Types of Reports 713
Information Reports 713
1
i
Contents xix
Performance Reports 714
Sources of Information 715
Contents of Control Reports 715
Relationship to Personal Responsibility 715
Comparison with a Standard 718
Focus on Significant Information 720
Technical Criteria for Control Reports 722
The Control Period 722
Bases for Comparison 723
Timeliness 723
Clarity 723
Integration 725
Benefit/Cost 725
An Illustration 725
Use of Control Reports 728
Feedback 728
Review and Identification 729
Investigation 731
Action 731
Summary 732
Suggested Additional Readings 733
Case 14-1 Rural Health Associates (B) 734
Case 14-2 Cook County Hospital 739
Case 14-3 Union Medical Center 749
Chapter 15
Operations Analysis and Program Evaluation 757
Basic Distinctions 757
Differences between Operations Analysis and Program Evaluation 758
Operations Analysis 759
Need for Operations Analysis 759
Impetus for Operations Analysis 759
Who Conducts the Operations Analysis? 760
The Operations Analysis Process 761
Program Evaluation 767
Impetus for Program Evaluation 767
Problems in Program Evaluation 768
Types of Program Evaluations 772
Steps in Making an Evaluation 776
Summary 778
Suggested Additional Readings 779
Case 15-1 Bureau of Child Welfare 780
Case 15-2 Comprehensive Employment and Training Act 786
Case 15-3 Timilty Middle School 789
Case 15-4 Massachusetts Housing Finance Agency 802
xx Contents
PART IV Implementing a Management Control System 811
Chapter 16
System Design and Installation 813
Necessary Preconditions 813
Senior Management Support 814
Support from Outside Agencies 815
System Designers 816
Almost Enough Time 817
Problems in System Design and Implementation 818
Attitudes of Operating Manager 818
Identifying Information Needs 821
Requirements of Outside Agencies 823
Transition from the Old to the New System 824
Need for Education 825
Steps in System Design and Installation 826
Phased Installation 827
Role of Personal Computers 829
Concluding Comment 830
Summary 831
Suggested Additional Readings 833 !
Case 16-1 United Way 834
Case 16-2 North Suffolk Mental Health Association 840
Case 16-3 Hennepin County 854
Chapter 17
Summary: The Well-Managed Nonprofit Organization 866
The Basic Problem 866
Organizational Relationships 867
Management Control Principles 868
Account Classification 868
External Financial Reporting 868
The Accounting System 869
Management Accounting 869
Pricing Decisions 870
The Management Control Environment 871
Responsibility Structure 871
Program Structure 871
Account Structure 872
The Control Process 872
Programming 872
Operations Budgeting 873
Control of Operations 874
Measurement of Output 875
t
Contents xxi
Reporting on Performance 876
Evaluation 877
System Design and Installation 878
Main Lines for Improvement 878
Concluding Remarks 879
Case 17-1 The Johns Hopkins Hospital 880
Case 17-2 Hoagland Hospital (B) 901
Author Index 903
Case Index 907
Subject Index 909
|
| any_adam_object | 1 |
| author | Anthony, Robert Newton 1916-2006 Young, David W. |
| author_GND | (DE-588)124289835 |
| author_facet | Anthony, Robert Newton 1916-2006 Young, David W. |
| author_role | aut aut |
| author_sort | Anthony, Robert Newton 1916-2006 |
| author_variant | r n a rn rna d w y dw dwy |
| building | Verbundindex |
| bvnumber | BV023665204 |
| classification_rvk | QQ 000 QR 400 |
| ctrlnum | (OCoLC)885181234 (DE-599)BVBBV023665204 |
| discipline | Wirtschaftswissenschaften |
| edition | 5. ed. |
| format | Book |
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| genre | (DE-588)4522595-3 Fallstudiensammlung gnd-content |
| genre_facet | Fallstudiensammlung |
| id | DE-604.BV023665204 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T21:33:25Z |
| institution | BVB |
| isbn | 0256086427 |
| language | Undetermined |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-017261549 |
| oclc_num | 885181234 |
| open_access_boolean | |
| owner | DE-523 DE-83 |
| owner_facet | DE-523 DE-83 |
| physical | XXI, 919 S. |
| publishDate | 1994 |
| publishDateSearch | 1994 |
| publishDateSort | 1994 |
| publisher | IRWIN |
| record_format | marc |
| series2 | The Irwin series in graduate accounting |
| spelling | Anthony, Robert Newton 1916-2006 Verfasser (DE-588)124289835 aut Management control in nonprofit organizations Robert N. Anthony ; David W. Young 5. ed. Burr Ridge, Ill. [u.a.] IRWIN 1994 XXI, 919 S. txt rdacontent n rdamedia nc rdacarrier The Irwin series in graduate accounting Nonprofit-Bereich (DE-588)4115404-6 gnd rswk-swf Management (DE-588)4037278-9 gnd rswk-swf Management Auditing (DE-588)4267800-6 gnd rswk-swf Gemeinnütziges Unternehmen (DE-588)4135778-4 gnd rswk-swf Kontrolle (DE-588)4032312-2 gnd rswk-swf (DE-588)4522595-3 Fallstudiensammlung gnd-content Management Auditing (DE-588)4267800-6 s 1\p DE-604 Gemeinnütziges Unternehmen (DE-588)4135778-4 s 2\p DE-604 Kontrolle (DE-588)4032312-2 s Management (DE-588)4037278-9 s Nonprofit-Bereich (DE-588)4115404-6 s DE-604 Young, David W. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017261549&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 Nonprofit-Bereich (DE-588)4115404-6 gnd Management (DE-588)4037278-9 gnd Management Auditing (DE-588)4267800-6 gnd Gemeinnütziges Unternehmen (DE-588)4135778-4 gnd Kontrolle (DE-588)4032312-2 gnd |
| subject_GND | (DE-588)4115404-6 (DE-588)4037278-9 (DE-588)4267800-6 (DE-588)4135778-4 (DE-588)4032312-2 (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 | Nonprofit-Bereich (DE-588)4115404-6 gnd Management (DE-588)4037278-9 gnd Management Auditing (DE-588)4267800-6 gnd Gemeinnütziges Unternehmen (DE-588)4135778-4 gnd Kontrolle (DE-588)4032312-2 gnd |
| topic_facet | Nonprofit-Bereich Management Management Auditing Gemeinnütziges Unternehmen Kontrolle Fallstudiensammlung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017261549&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT anthonyrobertnewton managementcontrolinnonprofitorganizations AT youngdavidw managementcontrolinnonprofitorganizations |