Приложение на системата от балансирани показатели (The Balanced Scorecard) в юридическите лица с нестопанска цел
Application of the Balanced Scorecard (BSC) in Non-Profit Organizations
Author(s): Stefka IvanovaSubject(s): Economy, Business Economy / Management, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Великотърновски университет „Св. св. Кирил и Методий”
Keywords: non-profit organizations; foundations; Balanced Scorecard; key indicators
Summary/Abstract: 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.
Journal: Социално-икономически анализи
- Issue Year: 2023
- Issue No: 1
- Page Range: 110-119
- Page Count: 10
- Language: English, Bulgarian