Author: Anthony, Robert N. and Herzlinger, Regina E.

Publication Year: 1979

Media Type: Book

Summary:

This book is primarily intended for a course on management control problems in nonprofit organizations in general. Although it assumes that students have had a first course in accounting, it is not primarily a book on accounting. Such a course is often offered by an accounting department, but the book has also been used in courses offered by economics and finance departments, and by management departments in schools of education, medicine, public health, theology and public administration.

Abstract:

This book is primarily intended for a course on management control problems in nonprofit organizations in general. Although it assumes that students have had a first course in accounting, it is not primarily a book on accounting. Such a course is often offered by an accounting department, but the book has also been used in courses offered by economics and finance departments, and by management departments in schools of education, medicine, public health, theology and public administration.

With separate material on accounting fundamentals, it can be used in any of these programs even if students have not had an introductory accounting course. Although written to apply to all types of nonprofit organizations, including governmental entities, it can easily be adapted for a course that focuses on a single type, such as governmental or health care, by selection of cases appropriate to that type.

The book is also used in short programs designed for managers of nonprofit organizations. The selection of chapters for such programs depends on their nature. In one type of program the principal topics of the whole book are discussed; in another type the focus is on a specific module, such as programming and budgeting, or the evaluation of performance. The book is also used by individual managers as background reading. (p. viii)

CONTENTS
  1. Management control in general.
  2. Characteristics of nonprofit organizations.
  3. The control structure.
  4. Financial reporting.
  5. Measurement of revenues and expenditures.
  6. Output measurement.
  7. Programming.
  8. Budget preparation.
  9. Pricing.
10. Control of operations.
11. Monitoring performance.
12. Evaluation.
13. System design and installation.
14. Summary: The well-managed organization.

Index.

Arts & Intersections:

Categories: Organizational Planning