IDEAS home Printed from https://ideas.repec.org/p/pra/mprapa/24912.html
   My bibliography  Save this paper

Guidelines for the preparation of budgets in not-for-profit organizations

Author

Listed:
  • Malki, Elli

Abstract

In the absence of clear and acceptable measures for outcomes, the budget is probably the most important managerial tool for nonprofits. Nevertheless many nonprofits operate without a budget at all, or with a limited version of a budget that is used solely for fundraising with no managerial role. The purpose of this paper is to present guidelines for the preparation of budgets that can serve all the aspects of the organization's activity. More specifically the budget should provide the organization's management with tools for decision making, risk management, measuring efficiency and the ability to present a cleat picture of the organization's activities to internal and external stakeholders. The adoption of these guidelines may benefit both nonprofits and their donors. Nonprofits will be able to improve the way they manage their programs while donors will be able to get a clearer picture of the organization and to simplify their procedures for grant applications.

Suggested Citation

  • Malki, Elli, 2010. "Guidelines for the preparation of budgets in not-for-profit organizations," MPRA Paper 24912, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:24912
    as

    Download full text from publisher

    File URL: https://mpra.ub.uni-muenchen.de/24912/1/MPRA_paper_24912.pdf
    File Function: original version
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Malki, Elli, 2016. "A simple model for cash flow management in nonprofits," MPRA Paper 69677, University Library of Munich, Germany.

    More about this item

    Keywords

    nonprofits; management; budget; guide;
    All these keywords.

    JEL classification:

    • L30 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - General
    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • L31 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Nonprofit Institutions; NGOs; Social Entrepreneurship
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:24912. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Joachim Winter (email available below). General contact details of provider: https://edirc.repec.org/data/vfmunde.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.