Management control systems in nonprofit organizations
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| Format: | Buch |
| Sprache: | Undetermined |
| Veröffentlicht: |
San Diego <<[u.a.]>>
Harcourt Brace Jovanovich
1991
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| Schriftenreihe: | The HJB accounting series
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| Online-Zugang: | Inhaltsverzeichnis |
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| 100 | 1 | |a Ziebell, Mary T. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Management control systems in nonprofit organizations |c Mary T. Ziebell ; Don T. DeCoster |
| 264 | 1 | |a San Diego <<[u.a.]>> |b Harcourt Brace Jovanovich |c 1991 | |
| 300 | |a XXI, 941, 18 S. |b graph. Darst. | ||
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| 700 | 1 | |a DeCoster, Don T. |e Sonstige |4 oth | |
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| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-021696162 | |
Datensatz im Suchindex
| _version_ | 1819627010602827776 |
|---|---|
| adam_text | Contents
PART1
A Management Control System Model
CHAPTER 1
Introduction to Nonprofit Organizations
and Their Control Systems 1
Forces Affecting Nonprofit Organizations 3
Nature of Nonprofit Organizations 6
Functional Classification of Nonprofit Organizations 8
Governmental Units 8
Educational Organizations 10
Health-Care Organizations 12
Membership Organizations 13
Human Service and Artistic Organizations 13
Characteristics of Nonprofit Organizations 14
Purpose 15
Criteria of Evaluation 15
Input/Output Relationships 16
Legal Requirements 16
Management Focus 17
Other 17
Management Control Systems in Nonprofit Organizations 18
Need for Management Control Systems 18
System of Contracts 20
Overview of Management Control Systems 20
The Planning Process 21
The Control Process 23
Planning, Control, and Responsibility Centers 24
Summary 25
References and Supplementary Reading 25
Discussion Questions 26
Problems 27
Case 1-1 Lincoln County Fire Departments 29
Case 1-2 Congressional Choices 33
CHAPTER 2
A Model for Management Control Systems 39
Control System Processes 40
Management Control Systems 41
Organizational Structure 42
Human Aspects of Management Control Systems 43
External Variables and Management Control Systems 44
A Model for Management Control Systems 45
Preoperational Activities 45
Operational Activities 54
Postoperational Activities 56
Summary 61
References and Supplementary Reading 61
Discussion Questions 63
Problems 63
Case 2-1 Retired Teachers Association 67
Case 2-2 Almador Water Utility 69
PART 2
Preoperational Activities
CHAPTER 3
Strategic Planning 73
Social Mission Statement 75
External Variables 75
Internal Variables 79
Combining External and Internal Variables 81
Goals 82
Types of Goals 83
Goal Statements 84
Testing the Feasibility of Mission and Goal Statements 85
Service Delivery Forecasting 86
Estimating Resources Generated and Consumed 92
The Flexible Budget 100
The Relevant Range of Activity 103
Combining Forecasts and Estimates in Testing Goal Selection 103
Summary 105
Appendix: Methods of Measuring Variations with Volume 106
References and Supplementary Reading 121
Discussion Questions 122
Problems 123
Case 3-1 Midtown Mental Health Center 140
Case 3-2 Lawyer Referral Service 143
CHAPTER 4
Programming 154
Nature of Programming 155
New and Existing Programs 157
Guidelines 159
Programming Steps 159
Nature of Program Indicators 165
Program Objectives and Program Indicators 165
Social Benefit (SB) and Social Cost (SC) Indicators 168
Outcome Indicators (OC) 170
Program Benefit Indicators (PB) 171
Output Indicators (O) 172
Input Indicators (I) 173
Program Cost Indicators (PC) 173
A Summary of Program Indicators 174
Development of Composite Program Indicators 176
Effectiveness Indicators 176
Efficiency Indicators 176
Mapping the Management Control System 177
An Illustration of Composite Program Indicators 180
Composite Effectiveness Indicators 182
Composite Efficiency Indicators 184
Effectiveness and Efficiency Indicators: A Caution 189
Summary 189
References and Supplementary Reading 190
Discussion Questions 191
Problems 192
Case 4-1 Meadowdale University 199
Case 4-2 Home Health Services Contracting in Bucks County 202
CHAPTER 5
Budgeting 210
Introduction to Budgeting 211
Importance of Budgeting 211
Funding and Budgetary Development 213
Preparation of the Budget 215
Components of the Budget 217
Completion of the Final Budget 220
Illustration of Comprehensive Program Budget 221
Mission, Goal Statements, and Programs 221
Demand Forecasts and Revenue Estimates 223
Cost Estimates and Personnel Plan 224
Operations Budget 227
Capital Expenditures Budget 232
Cash Budget 232
Statement of Financial Position 235
Illustration of Line-Item Budget 236
Consequences of Budgeting Frameworks 238
Behavioral Aspects of Budgeting 239
Impact of Excessive Pressure 239
Interdepartmental Conflict 241
Participation and Motivation 241
Managerial Considerations 242
Summary 243
References and Supplementary Reading 244
Discussion Questions 246
Problems 246
Case 5-1 Owens Memorial Hospital (A) 260
Case 5-2 Referred Family Counseling Services (A) 266
PART 3
Operational Activities
CHAPTER 6
Decisions and Organizational Structure 272
Functions of Management 274
Planning and Control 274
Actual Operations 276
Behavioral Aspects of Decision Making 277
Management Styles 277
Management Level 279
Organizational Structure: An Emphasis on Responsibility Centers 280
Integration of Goals 292
Technical Aspects of Decision Making 294
Relevant and Nonrelevant Information 296
Characteristics of Decision Data 298
Models for Decision Making 300
Summary 303
References and Supplementary Reading 304
Discussion Questions 305
Problems 307
Case 6-1 Sandy Creek Hea Ith Association (A) 314
Case 6-2 Owens Memorial Hospital (B) 319
CHAPTER 7
Program Decisions 324
Milieu of Short-Run Decisions 325
Short-Run Decision Data 326
Cost-Volume-Revenue Analysis 327
Fixed and Variable Revenues and Costs 327
Flexible Budgets for Revenues and Costs 328
Break-Even Analysis 332
Effects of Changes in Revenues 334
Effects of Changes in Costs 338
Obtaining a Desired Surplus or Deficit 338
Program Decisions 339
Reduce or Expand Programs 342
Program/Product Mix without Constraints 344
Program/Product Mix with Constraints 351
In-House versus Purchased Services 355
The Relevant Range of Activity 357
Summary 358
Appendix: The Learning Curve 359
References and Supplementary Reading 361
Discussion Questions 362
Problems 363
Case 7-1 Sandy Creek Health Association (B) 373
Case 7-2 Valley Community Hospital 378
CHAPTER 8
Pricing Decisions 385
Introduction 386
Economics of Pricing 386
Pricing Issues 388
Pricing Strategies 390
Surplus Maximization 390
Cost Recovery 393
Encouraging Service Use 395
Discouraging Service Use 397
Interdepartment Transfer 398
Prospective Pricing 400
Method of Setting Prices 402
Cost-Based Pricing 403
Market-Based Pricing 410
Evaluation of Pricing Strategy 412
Summary 415
References and Supplementary Reading 416
Discussion Questions 417
Problems 418
Case 8-1 Capri 429
Case 8-2 Public Defenders 438
CHAPTER 9
Long-Run Decisions 447
The Nature of Long-Run Decisions 448
Measurement of Benefits and Costs 449
Measurement of Outflows 449
Measurement of Inflows 451
Determining the Rate of Return 452
An Illustration of Long-Run Decision Models 456
Net Present Value 457
Discounted Benefit/Cost Ratio 459
Internal Rate of Return 459
Using the Long-Run Decision Model to Evaluate Programs 462
Capital Rationing 466
Choice of Model 468
Capital Rationing Issues 469
Risk and Inflation 470
Risk 470
Inflation 472
Other Considerations 474
Replacement and Financing Decisions 474
Depreciation 475
Taxes 476
Summary 477
Appendix: The Time Value of Money 477
References and Supplementary Reading 489
Discussion Questions 489
Problems 490
Case 9-1 Saint Teresa s Hospital 499
Case 9-2 Shilshole Bay Marina Expansion 502
PART 4
Postoperational Activities
CHAPTER 10
Performance Evaluation 515
The Nature of Postoperational Activities 516
The Focus of Performance Evaluation Activities 517
Performance Evaluation Tools 578
A Case Study in Performance Evaluation 519
Organizational Background 520
Flexible Budget and Performance Norms 521
Description of Actual Financial Results 524
Strengths and Weaknesses of the Reporting Format 527
Data Flow for Performance Evaluation 528
Efficiency Measures for Performance Evaluation 529
Development of a Worksheet to Measure Variances 530
Activity Variance Analysis 532
Efficiency/Usage Variance Analysis 533
Spending/Price Variance Analysis 535
Flexible Budget versus Static Budget Analysis 536
An Overview of Efficiency Measures 537
Relationship of Variances to Composite Efficiency Indicators 538
Effectiveness Measures for Performance Evaluation 540
Outcome/Cost Analysis 544
Outcome/Output Analysis 544
Benefit/Cost Analysis 545
Management Considerations 546
Managing Deviations from Plan 547
Managing Environmental Changes 550
Summary 551
References and Supplementary Reading 552
Discussion Questions 554
Problems 555
Case 10-1 Vallejo Transit System 566
Case 10-2 Referred Family Counseling Services (B) 571
CHAPTER 11
Performance Reporting 574
Information Needs 575
Importance of Information 577
Information Characteristics 578
Internal Reporting 585
Current Status 586
Attention Directing 587
Performance Assessment 591
External Reporting 594
Primary Objectives of External Reports 595
Industry Reporting Requirements 596
Summary 619
References and Supplementary Reading 620
Discussion Questions 622
Problems 623
Case 11-1 Youth Services 637
Case 11-2 Sandy Creek Health Association (C) 639
CHAPTER 12
Performance Auditing 649
Demand for Auditing 650
Volume and Complexity 650
Funding Source Separation 651
Lack of Managerial Independence 651
Societal Interest 652
Definition of Auditing 653
Types of Audits 655
Financial and Compliance Audits 655
Operational and Performance Audits 657
The Audit Process 660
Audit Preparation 661
Audit Objectives 662
Information Analysis 662
Reporting Results 663
Audit Techniques 664
Analysis oi Management Control System 665
Evaluation of Internal Control 667
Sampling 672
Types of Auditors 676
Independent Auditors 676
Internal Auditors 678
Government Auditors 678
Summary 679
References and Supplementary Reading 680
Discussion Questions 682
Problems 683
Case 12-1 Head Start 690
Case 12-2 Westside Nursing Association 694
PART 5
Accounting Data for Management Control Systems
CHAPTER 13
Financial Accounting 698
The Role of Information 699
Accounting Model 700
Account Structure 701
Account Content 701
Financial Accounting Concepts 703
Fundamental Characteristics 705
Accounting Assumptions 707
Accounting Principles 708
Statement of Financial Position 712
Assets 714
Liabilities 718
Fund Balances 719
Operating Statement 721
Revenues 722
Expenses 723
Surplus (or Deficit) 723
XX Contents
Statement of Changes in Financial Position 725
Sources (Inflows) of Cash 725
Uses (Outflows) of Cash 727
Other Statements 728
Summary 729
Appendix: Methodology of Accounting 730
References and Supplementary Reading 738
Discussion Questions 738
Problems 739
CHAPTER 14
Financial Analysis 751
Analyzing Historical Components 752
Techniques of Analysis 752
Illustration of Analysis 757
Additional Financial Measures 766
Caution on Ratio Analysis 769
Management of Financial Components 770
Working Capital Management 771
Management of Capital Structure 784
Impact of Inflation 789
Summary 790
References and Supplementary Reading 791
Discussion Questions 792
Problems 793
CHAPTER 15
Cost and Management Accounting 802
Distinction between Financial and Management Accounting 803
Purpose of Cost Measurement 804
Nature of Cost Measurement 807
Focal Point of Cost Accumulation 807
Traceability of Costs to Cost Pools 808
Illustration of Product (Project) Costing 811
Direct Materials and Labor Costs 812
Overhead Costs 814
General and Administrative Costs 816
Limitations of Cost Allocation 817
Illustration of Program Costing 817
Service and Support Centers 818
Description of Sports Injury Clinic 819
Problems of Tracing and Allocation 820
Linkage of Program Centers and Cost of Service 820
Problems with Allocated Revenues and Costs 827
Responsibility Centers and Indirect Cost Allocation 829
Responsibility Center Reporting 829
Allocation and Managerial Motivation 831
Summary 835
References and Supplementary Reading 836
Discussion Questions 837
Problems 838
CHAPTER 16
Fund Accounting 849
Accounting and Reporting Entities 850
The Organization as an Entity 850
Entities Using Fund Accounting 852
Fund Entity Control of Resource Use 853
Development of Fund Accounting 854
Fund Accounting for State and Local Governments 855
Governmental Funds 856
Proprietary Funds 857
Fiduciary Funds 858
Other Accounting Entities 858
An Illustration of Governmental Fund Accounting 859
General Fund 859
Other Funds 866
Comments on Extended Illustration 868
State and Local Governmental Reporting Methods 870
Fund Accounting In Other Nonprofit Organizations 873
Colleges and Universities 875
Hospitals 876
Other Nonprofit Organizations 879
An Appraisal of Fund Accounting 880
Summary 881
References and Supplementary Reading 882
Discussion Questions 884
Problems 885
GLOSSARY 911
INDEX OF AUTHORS I-O
SUBJECT INDEX I 5
|
| any_adam_object | 1 |
| author | Ziebell, Mary T. |
| author_facet | Ziebell, Mary T. |
| author_role | aut |
| author_sort | Ziebell, Mary T. |
| author_variant | m t z mt mtz |
| building | Verbundindex |
| bvnumber | BV026103230 |
| ctrlnum | (OCoLC)831344365 (DE-599)BVBBV026103230 |
| dewey-full | 658.1511 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.1511 |
| dewey-search | 658.1511 |
| dewey-sort | 3658.1511 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Book |
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| id | DE-604.BV026103230 |
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| indexdate | 2024-12-24T00:37:17Z |
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| isbn | 0155546589 |
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| physical | XXI, 941, 18 S. graph. Darst. |
| publishDate | 1991 |
| publishDateSearch | 1991 |
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| publisher | Harcourt Brace Jovanovich |
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| series2 | The HJB accounting series |
| spellingShingle | Ziebell, Mary T. Management control systems in nonprofit organizations Nonprofit-Bereich (DE-588)4115404-6 gnd Managementinformationssystem (DE-588)4074518-1 gnd |
| subject_GND | (DE-588)4115404-6 (DE-588)4074518-1 |
| title | Management control systems in nonprofit organizations |
| title_auth | Management control systems in nonprofit organizations |
| title_exact_search | Management control systems in nonprofit organizations |
| title_full | Management control systems in nonprofit organizations Mary T. Ziebell ; Don T. DeCoster |
| title_fullStr | Management control systems in nonprofit organizations Mary T. Ziebell ; Don T. DeCoster |
| title_full_unstemmed | Management control systems in nonprofit organizations Mary T. Ziebell ; Don T. DeCoster |
| title_short | Management control systems in nonprofit organizations |
| title_sort | management control systems in nonprofit organizations |
| topic | Nonprofit-Bereich (DE-588)4115404-6 gnd Managementinformationssystem (DE-588)4074518-1 gnd |
| topic_facet | Nonprofit-Bereich Managementinformationssystem |
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