scholarly journals أثر استخدام بطاقة الأداء المتوازن في تقويم الأداء المالي بالمؤسسات غير الربحية : دراسة حالة مؤسسة البصر الخيرية العالمية، السودان = The Effect of Using Balanced Scorecard in Amendment of the Financial Performance Evaluation of Non-Profit Organizations : A Study Case of Al-Basar International Foundation, Sudan

2018 ◽  
Vol 4 (1) ◽  
pp. 1-15
Author(s):  
عمر السر الحسن محمد ◽  
لقمان معروف فضل محمد
Keyword(s):  
Performance Evaluation ◽  
Financial Performance ◽  
Balanced Scorecard ◽  
Non Profit ◽  
Study Case ◽  
Non Profit Organizations

A study of implementing Balanced Scorecard (BSC) in non-profit organizations: A case study of private hospital

2005 ◽  
Vol 24 (4) ◽  
pp. 285-300
Author(s):  
Ching-Chow Yang ◽  
Lai-Yu Cheng ◽  
Chih-Wei Yang
Keyword(s):  
Performance Evaluation ◽  
Balanced Scorecard ◽  
Private Hospital ◽  
Implementation Framework ◽  
Non Profit ◽  
The World ◽  
New Methodologies ◽  
Non Profit Organizations ◽  
Related Measure

In the literature, most of the researches investigated the performance evaluation for the private enterprise. Comparatively, there are very few related researches emphasized the performance assessment for non-profit organizations (NPOs). It is noted that there are several evaluation methods used on NPOs, for examples: financial accountability, program products or outputs, adherence to standards of quality in service delivery, participant-related measure, client satisfaction, etc. Are these methods sufficient and adequate? In this research, we will introduce new methodologies of performance evaluation for NPOs. Balanced Scorecard (BSC), developed in 1992, is widely adopted by the enterprises around the world, and many non-profit organizations had introduced and implemented BSC. In Taiwan, very few NPOs implement BSC. It is therefore this research wants to examine the feasibility of the implementation of BSC for NPOs in Taiwan, and then develops an implementation framework of BSC. Finally, a case study will be provided to demonstrate that this framework is feasible and powerful.

Analisis Kinerja Keuangan Lembaga Zakat (Studi Kasus : Badan Amil Zakat Nasional)

2017 ◽  
Vol 1 (2) ◽  
pp. 96
Author(s):  
Efri Syamsul Bahri ◽  
Maya Romantin ◽  
Ahmad Tirmidzi Lubis
Keyword(s):  
Performance Measurement ◽  
Financial Performance ◽  
Ratio Model ◽  
Non Profit ◽  
Financial Report ◽  
Model Based ◽  
Non Profit Organizations

National Amil Zakah Board has a big responsibility to hold the trust of government and society to zakah management in Indonesia. The problem is how the financial performance of National Amil Zakah Agency? This study aims to assess the financial performance of zakah institutions by using financial performance measurement ratio model from Ritchie & Kolodinsky (2003) research for non-profit organizations. The object used in this research is the financial report of Badan Amil Zakat Nasional (BAZNAS) during the period 2004 to 2013. The components of the ratio used are five ratio of Ritchie & Kolodinsky model. Based on Ritchie & Kolodinsky ratios, these five ratios show BAZNAS's financial performance over the last decade well expressed.

scholarly journals ANALYSIS OF ACTIVITIES OF NON-PROFIT ORGANIZATIONS: METHODOLOGICAL ASPECT

2018 ◽  
pp. 50-58
Author(s):  
Alona Khmelyuk ◽  
Olena Lomonos ◽  
Tetiana Fabrychenko
Keyword(s):  
Public Sector ◽  
Financial Performance ◽  
Complex Analysis ◽  
System Analysis ◽  
Information Support ◽  
Non Profit ◽  
Non Profit Organizations ◽  
Analysis Of Dynamics ◽  
The Impact

Introduction. The peculiarities of the functioning of non-profit organizations in Ukraine are identified. The accounting and information support of the analysis of the activity of public sector entities is considered. It is established that the reformation of accounting of public sector entities related to the introduction of the NP (C) BODS from January 1, 2017 requires a comprehensive analysis of the activities of budgetary institutions. It is noted that the analysis of the activity of a budgetary institution will provide full information about the real economic situation of the organization, reveal unused agricultural reserves for further development and ensure more efficient use of targeted state allocations. The object of research is the Main Department of Statistics in the Dnipropetrovsk region. The priori analysis of dynamic changes in cash inflows by type of income is carried out. It is proven that the use of only absolute indicators to estimate the dynamics of revenues is inappropriate. It is noted that the increase in the dynamics of cash inflows to a budgetary institution can testify only to the impact of inflationary processes. It is proposed to analyse the results of the organization's activities in a phased manner: analysis of dynamics and structure; analysis of the actual expenditures of the organization; assessment of the financial performance and determination of the size of the deficit or cash surplus. The algorithm of the complex analysis of the receipts of funds, incomes and expenditures of the budgetary institution is developed. It is established that the analysis of incomes and expenditures and financial results of a budget institution's activity is a necessary component of effective management of a public sector entity. Purpose. The article aims to evaluate the accounting and information support of the analysis of the activities of the public sector entities and to develop the stages of the analysis of the activity of the budget institution of the Main Department of Statistics in the Dnipropetrovsk region. Method (methodology). Method of system analysis, methods of causal analysis, table and graphical methods, dynamic series have been used in this research. Results. The theoretical synthesis and practical recommendations on the methodological aspects of the activities of non-profit organizations through the analysis of dynamics and the structure of cash flow; actual expenses of the organization; assessment of financial performance and determination of the size of the deficit or cash surplus have become the result of the research.

scholarly journals The Socio-technical Balanced Scorecard for Assessing a Public University

2010 ◽  
pp. 47-60
Author(s):  
Ramanjit Singh ◽  
Trevor Wood-Harper
Keyword(s):  
Balanced Scorecard ◽  
New Technologies ◽  
Well Being ◽  
Public University ◽  
Work Lives ◽  
Non Profit ◽  
The Balanced Scorecard ◽  
For Profit ◽  
Non Profit Organizations ◽  
For Profit Organizations

The socio-technical theory is concerned with humanistic welfare paradigm. The socio-technical principles aim to improve redundant jobs and thereby benefit human work lives. Hence, jobs are enriched using flexible work methods, empowerment strategies and new technologies. Balanced scorecard is a framework that measures whether the firm is meeting its objectives in terms of vision and strategy. It assesses four perspectives: financial, customer, internal business processes and innovation & learning. Even though the balanced scorecard has proven to be beneficial in the for-profit organizations of the past, most non-profit organizations were unable to utilize the balanced scorecard. The original configuration of balanced scorecard placed financial goals on the top of the hierarchy and since maximizing shareholder wealth is not the main objective for most non-profit organizations, it was not widely applied by these organizations. Since non-profit organizations usually operate to maximize the well-being of the society, socio-technical work design principles may receive a greater acceptance in these organizations than in for-profit organizations. Thus, a socio-technical balanced scorecard for the non-profit organizations will be formulated with an emphasis on employee perspective and a public university wide assessment will be proposed.

scholarly journals Optimalisasi Peran Filantropi Islam Aksi Cepat Tanggap dalam Upaya Mengatasi Krisis Ekonomi di Era Pandemi Covid-19

2021 ◽  
Vol 1 (2) ◽  
pp. 65-80
Author(s):  
Wadzifatul Janah
Keyword(s):  
Qualitative Research ◽  
Economic Crisis ◽  
Research Method ◽  
Non Profit ◽  
The Real ◽  
Qualitative Descriptive ◽  
Study Case ◽  
Non Profit Organizations

This study aims to determine the efforts and strategies of the Islamic philanthropic institution Aksi Cepat Tanggap (ACT) in overcoming the economic crisis in the current Covid-19 pandemic era. By optimizing the existing potential of ZISWAF to overcome problems of the ummah and humanity. Producing zakat and waqf assets, socializing the real ZISWAF, and collaborating with all existing philanthropic-based non-profit organizations. The research method used is qualitative descriptive, this research is a qualitative research with a type of case study (case study).

Applying Balanced Scorecard in Non-Government Organizations

2017 ◽  
pp. 134-155
Author(s):  
Marek Ćwiklicki
Keyword(s):  
Balanced Scorecard ◽  
Non Profit ◽  
Government Organizations ◽  
Governmental Agencies ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
Non Profit Organizations

The purpose of this chapter is to present the application of Balanced Scorecard among non-governmental organizations. The limitation to this type of non-profit organizations is justified by their specificity in respect of such institutions as governmental agencies. Notwithstanding the fact that the main narration is subordinated to NGOs the text also contains references to other organizations. The premise of placing these threads is the fact that the literature on this subject, in relation to the use of BSC in non-profit organizations, includes them together. The chapter ends with discussion of basic benefits concerning the application of BSC in non-governmental organizations.

scholarly journals Balanced Scorecard in the practice of management at an academic laboratory

2015 ◽  
Vol 14 (1) ◽  
pp. 127-138
Author(s):  
Miriam Magdala Pinto ◽  
Bruno Mannato Angius
Keyword(s):  
Strategic Management ◽  
Performance Measurement ◽  
Balanced Scorecard ◽  
Management System ◽  
Lessons Learned ◽  
Non Profit ◽  
The Balanced Scorecard ◽  
Results Reporting ◽  
Non Profit Organizations ◽  
Academic Laboratory

The Balanced Scorecard (BSC), when it reaches its maximum potential, is a strategic management system mainly usedby companies. However, with some adjustments, it can be used by Non-profit Organizations (NPO). Its use, in this case,needs to be further investigated. The article reports the experience and lessons learned from using BSC in an academiclab for sixteen months. The process included initial planning, three rounds of performance measurement and a finalplanning review. Entrepreneurial BSC, with some adjustments, was adequate for strengthening laboratory’s identity,for performance measurement and results reporting, although not reaching, during the experiment period, the maturityof a strategic management system.

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