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.

МАРКЕТИНГОВІ АСПЕКТИ ФУНКЦІОНУВАННЯ ЛІТЕРАТУРНИХ КОНКУРСІВ ТА ПРЕМІЙ

2020 ◽  
pp. 90
Author(s):  
O. Bondar
Keyword(s):  
Publishing House ◽  
Target Audience ◽  
Point Of View ◽  
Information Support ◽  
Literary Field ◽  
Non Profit ◽  
Functional Aspects ◽  
The Media ◽  
Literary Prizes ◽  
The Impact

<p><em>In this study, I have collected and summarized the functional aspects of a literary prize, contest, and rating, which indicate their affiliation with the marketing complex of the publishing house for the first time. For this purpose, I have analyzed and summarized the common concepts of the functioning of literary prizes and contests as advertising tools for publishing activity. Because the previous studies are only focused on the fact of the impact of the prize on the promotion of editions but do not explain it, these aspects have been considered and introduced by me from the book production’s point of view. I investigated that the prizes and the contests in the literary field are effective marketing tools, which meet many publisher’s needs at the same time and can be considered a non-profit form of capital. I have reviewed the works of other authors, who accept that the economic success of the book is rising if the author is a winner of the literary prize or contest. I have found out that the book prize activates the demand for the book, and the literary contest is a tool to track the reader’s reaction to a future publication. In this way, literary prizes and contests can be considered as a way of conducting a marketing dialogue with the target audience. I have focused on the information support of literary national and international prizes and contests by the media, which attracts attention to the book and forms the reader’s interest. The literary prizes and contests are also considered as a way of exploring trends and their changes, familiarization the popular genres among the target audience and fixation the current choice of modern readers. Literary prizes and contests motivate the authors to improve their literary excellence, are the source of new authors and works, and assist in increasing sales of books. However, further research is recommended.</em></p><strong><em>Key words:</em></strong><em> book prize, book rating, literary contest, literary prize, functions of the literary prizes.</em>

TO SUPPORT SOCIALLY ORIENTED NON-PROFIT ORGANIZATIONS: EXPERIENCE OF THE CHUVASH REPUBLIC

2021 ◽  
pp. 67-72
Author(s):  
Inna Yu. Semenova ◽  
Nadezhda V. Aleksandrova
Keyword(s):  
Professional Education ◽  
Information Support ◽  
State Support ◽  
Non Profit ◽  
Social Sphere ◽  
The Social ◽  
Normative Requirements ◽  
Chuvash Republic ◽  
Non Profit Organizations ◽  
Legal Forms

The article considers normative requirements, organization procedure, legal forms of support by state authorities of the Chuvash Republic of socially oriented non-profit organizations that provide socially useful services to both the population as a whole and individual citizens. Emphasis is placed on the main forms of State support in the national region; in particular, we considered property, financial, information, support in the field of training, additional professional education of workers and volunteers (volunteers) of socially oriented non-profit organizations. The purpose of the study is to analyze regional measures of state support for socially oriented non-profit organizations in the social sphere within the framework of the current legislation. According to the results of the study, the authors believe that the current legislation should establish the volume and quality of socially significant services for various categories of the population provided by non-profit organizations, approve the criteria for maintaining a register of organizations that will receive state support, and develop a program of preferential loans for non-profit organizations.

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 The Relationship Between Leadership Behaviors and Volunteer Commitment: The Role of Volunteer Satisfaction

2020 ◽  
Vol 11 ◽  
Author(s):  
Paula Benevene ◽  
Ilaria Buonomo ◽  
Michael West
Keyword(s):  
Social Services ◽  
Affective Commitment ◽  
Leadership Behaviors ◽  
Demographic Data ◽  
Well Being ◽  
Non Profit ◽  
Satisfaction Index ◽  
Volunteer Satisfaction ◽  
Non Profit Organizations ◽  
The Impact

Despite the relative scarcity of studies on the impact of leadership styles on satisfaction and commitment of volunteers within non-profit organizations, this relationship plays a crucial role in fostering sustained volunteerism and volunteers' well-being. A questionnaire was administered to more than 200 volunteers involved in delivering social services in non-profit organizations from Central and Northern Italy. The questionnaire contained the Volunteer Satisfaction Index, the sub-scale on Affective Commitment of the Organizational Commitment Scale, and two sub-scales of the Key Leadership Behaviors, namely: Helping people to grow and lead, and Enabling learning and innovation. Socio-demographic data were collected as well. Findings revealed that leaders' actions oriented toward the enablement of learning and innovation have an effect on volunteers' affective commitment, through the full mediation of volunteer satisfaction. Leaders' actions oriented toward the growth and empowerment of volunteers, instead, did not show significant relationships with volunteer satisfaction and affective commitment.

The impact of accounting regulation on non-profit revenue recognition

2019 ◽  
Vol 20 (2) ◽  
pp. 190-206 ◽  
Author(s):  
Charles A. Barragato
Keyword(s):  
Information Content ◽  
Balance Sheet ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Future Research ◽  
Content Type ◽  
Non Profit ◽  
Non Profit Organizations ◽  
The Impact

Purpose The purpose of this paper is to examine the requirement that non-profit organizations recognize unconditional promises to give as assets and revenues in the year promises are received as mandated by Statement of Financial Accounting Standards (SFAS) No. 116. Design/methodology/approach Using the adoption of SFAS No. 116 and financial information reported on Internal Revenue Service Form 990, the study examines the requirement that non-profit organizations recognize unconditional promises to give as assets and revenues in the year promises are received. Combining insights derived from a model developed by Dechow, Kothari and Watts (1998) with the rationale applied by the Financial Accounting Standards Board (FASB) in mandating recognition treatment, it adopts the view that information about promises to give is relevant if it useful in assessing probable future cash inflows. The study also employs relative tests of predictive ability to assess competing specifications. Findings The study finds that recognizing unconditional promises to give as assets and as revenues in the year received improves predictions of next period’s cash inflows. It also finds that accrual-based contribution revenue consistently provides information content that is incremental to cash-based contribution revenue. Research limitations/implications This paper has implications for several other lines of research as well. First, an ancillary concern expressed by many organizations in the non-profit sector was that the recognition of multi-year promises to give would adversely affect trends in long-term giving. In this regard, another promising line of inquiry would be to empirically test the Standard’s impact on the time-series properties of contributions and short- and long-term giving trends. Second, future research might consider conducting tests after partitioning by NTEE/NAICS classification, as well as substituting or supplementing the SOI data with financial statement data. Third, future research might consider applying the approach used in this study to other industries or groups for which market prices are not readily ascertainable. Data constraints, including the calculation of cash flow information indirectly from the balance sheet, impose limitations on this study. Practical implications This study documents that by recognizing unconditional promises to give as assets and revenues in the period received, donors, creditors and other users gain useful information about probable future cash inflows – a fundamental element of the accrual process and one of several important factors used to evaluate an organization’s ability to sustain future operations. This information is valuable to stakeholders and practitioners who rely on this information to make informed decisions. It is also helpful to standard setters in establishing guidelines that improve the usefulness of financial reporting for non-profits. Originality/value The paper contributes to existing literature by operationalizing, in a non-profit setting, a model that describes the relationship among revenues, accruals and cash flows. It fills a gap in the accrual literature regarding the relevance of non-profit revenue accruals. The study is the first to employ a relative information content approach to assess non-profit standards, which provides useful input to policy makers and end users. It affirms that many of the key conventions and elements embodied in the FASB Concepts Statements apply to non-profits as well, which heretofore has not been studied extensively. The results are also consistent with Accounting Standards Update 958, Not-for-Profit Entities, which requires that non-profits provide users with information about liquidity, including how they manage liquid resources needed to meet cash requirements for general expenditures within one year of the date of the statement of financial position.

scholarly journals Problems of Information Support of Non-Profit Organizations Working with Volunteers: General Trends and a Case-Analysis

2021 ◽  
Vol 31 (2) ◽  
pp. 230-240
Author(s):  
Tatyana Bakhmatova ◽  
Anna Khromenkova
Keyword(s):  
Social Network ◽  
Empirical Studies ◽  
Communication Channels ◽  
Information Support ◽  
Non Profit ◽  
The Social ◽  
Detailed Assessment ◽  
Common Problems ◽  
Non Profit Organizations ◽  
Object Of Study

The globalization of information processes leads to the development of a large number of channels that are used to provide information for non-profit organizations. Today, there is a clear deficiency of scientific research devoted to the systemic assessment of the effectiveness of information and communication channels in organizing volunteer activities. The purpose of this study is to identify the most common problems of information support for the activities of non-profit organizations working with volunteers. The object of study is the Obereg charity fund. The study, carried out on the basis of the case-study strategy, allowed to make a detailed assessment of the information environment of the non-profit organization, to analyze the problems of using communication channels in the activities of non-profit organizations working with volunteers. With the help of the social network analysis service Socstat, groups of organizations in the social network VKontakte were analyzed, the engagement rate was calculated, and the results of empirical studies based on the content analysis of the websites of 10 organizations in Russia and groups in social networks were presented. The study showed that the most common problems of communication channel functioning of non-profit organizations are irregular and unsystematic use of channels, incompleteness of information provided, the lack of an information manager. The following ways of solving the identified problems were proposed: involvement of relevant specialists; preparation of a comprehensive strategy for working with communication channels; implementation of an omnichannel strategy.

scholarly journals DATABASE DEVELOPMENT OF THE MANAGEMENT INNOVATIVE ACTIVITY IN THE INDUSTRIAL ENTERPRISE

2018 ◽  
Vol 2018 (1) ◽  
pp. 21-27
Author(s):  
Алексей Курлов ◽  
Aleksey Kurlov ◽  
Андрей Гулевитский ◽  
Andrey Gulevitsky
Keyword(s):  
System Analysis ◽  
Innovation Management ◽  
A Priori ◽  
Industrial Enterprise ◽  
Information Support ◽  
Industrial Enterprises ◽  
Preparatory Stage ◽  
Implementation Of Innovations

This article focuses on the decision of problems of increase of efficiency of introduction of innovation in industrial enterprise. The publication includes a description of the author's approach to innovation in the industrial enterprise, implemented in the form of a database. The main functions of the database are divided into two main stages – preparatory and informative. The functions of the preparatory stage include the collection of information about the industrial enterprise, the rationale for the choice of innovation, determination of the composition and administration of training (retraining), justification of the technical appearance of innovation. At the supporting stage, the database allows information support in the development and implementation of innovations in terms of timing, volume and costs, to carry out a priori and a posteriori evaluation of the quality of innovation on the basis of situational norms, as well as support for decision-making on innovation management in the industrial enterprise. The database is based on the theory of system analysis, the basic principles of the theory of innovation, methods of situational modeling, graph theory and probability theory. The results of the developed database can be used by modern industrial enterprises in the implementation of innovations.

scholarly journals The Impact of ERP Systems on financial Performance of Central Public Sector Enterprises Working in Mineral and Metal Sector

2020 ◽  
Vol 9 (2) ◽  
pp. 144-149
Keyword(s):  
Public Sector ◽  
Financial Performance ◽  
Erp Systems ◽  
Return On Assets ◽  
Return On Equity ◽  
Systems Implementation ◽  
Financial Indicator ◽  
Market Situation ◽  
The Impact ◽  
Capital Return

The Central Public Sector Enterprises have been performing vital macroeconomic objectives of a country such as economic growth, development of infrastructure, and contribute to the positive market situation. ERP Systems implementation in CPSEs working in mineral and metal sector enhances the financial performance. Financial indicator like Return on Assets, Return on invested Capital, return on equity, and Return on sale have a significant impact on ERP Adopter when it compares with ERP non- adopter working in mineral and metal sector

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