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Price Setting and the Role of Management Accounting for Service Provided by Not-For-Profit Non-Governmental Organizations
[Proces stanovení ceny a role manažerského účetnictví v něm pro služby poskytované nestátními neziskovými organizacemi]

Author

Listed:
  • Ondřej Matyáš

Abstract

Compared to business organizations, not-for-profit non-governmental organizations consider far more factors when setting the price of their service than just expected supply and demand for. The paper focuses on both the factors which influence the price setting process and which are specific for not-for-profit sector and whether management accounting knowledge can make the process of price setting more rationale and evidence-based. Based on observation of many of NGOs, the factors can be derived and generalized - they are: insufficient knowledge of real cost structure of organizations' activities, legislative restrictions and/or other limitations the organizations voluntarily impose mainly due to ethical considerations about availability of their service to prospective clients.

Suggested Citation

  • Ondřej Matyáš, 2013. "Price Setting and the Role of Management Accounting for Service Provided by Not-For-Profit Non-Governmental Organizations [Proces stanovení ceny a role manažerského účetnictví v něm pro služby posk," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(4), pages 213-219.
    • Handle: RePEc:prg:jnlcfu:v:2013:y:2013:i:4:id:370
    DOI: 10.18267/j.cfuc.370
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    More about this item

    Keywords

    Not-for-profit non-governmental organization; Price setting; Management accounting; Nestátní nezisková organizace; Stanovení ceny; Manažerské účetnictví;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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