СПИСАНИЕ "СОЦИАЛНО-ИКОНОМИЧЕСКИ АНАЛИЗИ"
ВЕЛИКОТЪРНОВСКИ УНИВЕРСИТЕТ "СВ. СВ. КИРИЛ И МЕТОДИЙ" - УНИВЕРСИТЕТСКО ИЗДАТЕЛСТВО

Приложение на системата от балансирани показатели (The Balanced Scorecard) в юридическите лица с нестопанска цел


Автори:
Стефка Иванова Великотърновски университет „Св. св. Кирил и Методий“, България

Страници: 110-119
DOI: https://doi.org/10.54664/TGPW2907

Резюме:


Non-profit organizations face many problems related to the functioning and raising of resources for the realization of their specific (ideal) goals, as well as to the establishment of their positions in society. The fact is that the ways of providing financial resources for the activities of non-profit organizations are different from the ones applied in enterprises in the business sector. In addition, non-profit organizations should apply reporting and management methods that allow them to use their resources most efficiently and to ensure lucidity of information on what funds are received, from whom they are received, and for what purposes they are spent. The aim of this paper is to justify the application of the Balanced Scorecard as a tool for strategic management of non-profit organizations.


Ключови думи:

non-profit organizations; foundations; Balanced Scorecard; key indicators.

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242 изтегляния от 30.6.2023 г.