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Aufwandssteuerung

In: Finanzmanagement in Non-Profit-Organisationen

Author

Listed:
  • Georg von Schnurbein

    (Universität Basel)

Abstract

Zusammenfassung In diesem Kapitel wird das Kostenmanagement in NPO behandelt. Zunächst einmal muss ein richtiges Verständnis für Kosten entwickelt werden, um die verschiedenen Kostenarten erfassen zu können. Zusätzlich wird auf die Overheadkosten eingegangen, die oftmals als wichtigster Indikator für die Qualität von NPO dargestellt werden. Es wird gezeigt, wie der Overhead so dargestellt werden kann, dass nicht mehr in „gute“ und „schlechte“ Kosten unterschieden wird. Weitere Themen sind Personalkosten sowie Kostenkontrolle.

Suggested Citation

  • Georg von Schnurbein, 2023. "Aufwandssteuerung," Springer Books, in: Finanzmanagement in Non-Profit-Organisationen, chapter 6, pages 249-293, Springer.
  • Handle: RePEc:spr:sprchp:978-3-658-41806-9_6
    DOI: 10.1007/978-3-658-41806-9_6
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