Specyfika sprawozdawczości organizacji non-profit

Specyfika sprawozdawczości organizacji non-profit

Liliya Weisgrab

66,00 €
IVA incluido
Disponible
Editorial:
KS OmniScriptum Publishing
Año de edición:
2025
ISBN:
9786200738578
66,00 €
IVA incluido
Disponible

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Sobre IBD

Organizacje non-profit są zazwyczaj przedstawiane jako niekonkurencyjny trzeci sektor. W rzeczywistości w tej dziedzinie nie ma walki o udziały w rynku, ale o dostawców zasobów. Kilka publikacji porusza temat analizy finansowej w sektorze organizacji non-profit, jednak brakuje jednolitej klasyfikacji wskaźników dla analizy finansowej istotnej dla organizacji non-profit. W literaturze często nie dokonuje się rozróżnienia między organizacjami nastawionymi na zysk a organizacjami non-profit w analizie wskaźników. Niniejsza praca przedstawia aktualny stan sprawozdawczości w austriackim trzecim sektorze oraz przejrzystość w przedstawianiu wykorzystania środków. W pracy przeprowadzono analizę finansową rocznych sprawozdań finansowych wybranych losowo 80 austriackich organizacji non-profit. W tym celu znaleziono wskaźniki specyficzne dla organizacji non-profit, obliczono je i przeanalizowano w ujęciu międzybranżowym. Ponadto określono najważniejsze źródła finansowania i zbadano ich rozkład w próbie. Zaobserwowano pewną tendencję w kierunku samofinansowania poprzez umowy o świadczenie usług, zwłaszcza z sektorem publicznym.

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