Detail Performance Measures for NPOs   Oleh:  Chase, Bruce W. ; Henderson, Dale A. ; Woodson, Benjamin M. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 193 no. 1 (Jan. 2002), page 63-68. Topik: Performance; performance; measures; NPO s Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.13 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Many key business performance measures don’t work for most not - for - profit organizations. For example, the "bottom line” measurement of profit or loss indicates how effective a business is at achieving its goal of generating profits for the owners. However, generating profits is not a goal for NPO s. These organizations have no owners, often provide goods and services to constituents free of charge and typically seek resources from people and organizations that do not expect economic benefits in return. Thus, the bottom line doesn’t work for NPO s. How should NPO s measure their work and its results ? This article reports on one organization’s experience in developing better performance measures. The Christian Children’s Fund (CCF) (see sidebar below) put together what it calls its annual impact monitoring and evaluation system (AIMES). For organizations of this type, accountability is extremely important. CPA s can use outcome measures to help similar organizations achieve their goal - driven strategic plans. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

Copyright © 2006, 2007 Unika Atma Jaya, all rights reserved