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Finanzierungsmix und Effizienz in spendensammelnden Organisationen

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  • Gmür, Markus

    (VMI)

Abstract

Spenden sammelnde Organisationen besitzen beträchtliche und in der Praxis eher unterschätzte Freiheitsgrade in der Bestimmung ihres Finanzierungsmix. Der Beitrag erläutert im ersten Schritt sieben verschiedene Kalküle, die bei der Festlegung des angestrebten Mix aus privaten Spenden, öffentlichen Beiträgen und Leistungsentgelten eine Rolle spielen können. Im zweiten Teil wird auf Basis eines Datensatzes von Spenden sammelnden Organisationen in der Schweiz gezeigt, welcher Zusammenhang zwischen einem bestimmten Finanzierungsmix und der betriebswirtschaftlichen Effizienz besteht: Je höher die Spendenabhängigkeit der Organisation ist und je stärker ihr Gewicht im Fundraising auf dem Beziehungs- gegenüber dem Massenmarkt ist, umso besser ist auch ihre Effizienz.

Suggested Citation

  • Gmür, Markus, 2013. "Finanzierungsmix und Effizienz in spendensammelnden Organisationen," FSES Working Papers 440, Faculty of Economics and Social Sciences, University of Freiburg/Fribourg Switzerland.
    • Handle: RePEc:fri:fribow:fribow00440
    as

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    File URL: http://doc.rero.ch/record/31250/files/WP_SES_440.pdf
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    References listed on IDEAS

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    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Kundenorientierung; Professionalisierung; Nonprofit-Organisation;
    All these keywords.

    JEL classification:

    • L3 - Industrial Organization - - Nonprofit Organizations and Public Enterprise
    • L31 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Nonprofit Institutions; NGOs; Social Entrepreneurship
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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