An Insight into Financial management Practices of Non
Governmental Non-Profit Organizations

D 2018

An Insight into Financial management Practices of Non Governmental Non-Profit Organizations

KOLAŘÍKOVÁ, Dominika a Jakub PEJCAL

Základní údaje

Originální název

An Insight into Financial management Practices of Non Governmental Non-Profit Organizations

Autoři

KOLAŘÍKOVÁ, Dominika (203 Česká republika, domácí) a Jakub PEJCAL (203 Česká republika, garant, domácí)

Vydání

Brno, Current Trends in Public Sector Research, od s. 275-282, 391 s. 2018

Nakladatel

Masarykova univerzita

Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku

Obor

50206 Finance

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

tištěná verze "print"

Kód RIV

RIV/00216224:14560/18:00103886

Organizační jednotka

Ekonomicko-správní fakulta

ISBN

978-80-210-8923-5

Klíčová slova anglicky

non-governmental non-profit organizations; financial management; financial health; finacial stability; ratios

Příznaky

Recenzováno

Změněno: 30. 1. 2019 15:03, Ing. Jakub Pejcal, Ph.D.

Anotace

V originále

Just like profit organizations, also non-governmental non-profit entities are at risk of financial vulnerability. This can be a result of unstable sources of funding or poor management thereof. The latter cause can be eliminated by using financial management tools. A "right" spending of the limited resources can allow for a long-term performance of the organizations' mission. The aim of the present paper is to describe the level of use of certain financial health assessment tools in selected Czech non-governmental non-profit organizations (hereinafter referred to as "NPOs"). The paper is based on the authors' research on the knowledge of selected NPO representatives about specific tools (or more specifically ratios) and their practical application. Furthermore, the paper attempts to compare the perceived situation with the actual situation of the organizations' financial health as assessed by the authors' own calculation of the given ratios. Quantitative and qualitative data on the selected sample of NPOs (foundations) are used to illustrate common financial health management practices that can be surprising to a certain extent. In fact, basic financial management tools are used to a rather limited extent and in assessing the entity they represent the responsible persons often "play it by ear".

Návaznosti

MUNI/A/1083/2016, interní kód MU

Název: Výzkum občanské společnosti: od standardu k extrému (Akronym: EXTREM)

Investor: Masarykova univerzita, Výzkum občanské společnosti: od standardu k extrému, DO R. 2020_Kategorie A - Specifický výzkum - Studentské výzkumné projekty

Citovat

KOLAŘÍKOVÁ, Dominika a Jakub PEJCAL. An Insight into Financial management Practices of Non Governmental Non-Profit Organizations. In Petra Dvořáková, Barbora Baisa. Current Trends in Public Sector Research. Brno: Masarykova univerzita, 2018, s. 275-282, 391 s. ISBN 978-80-210-8923-5.

@inproceedings{1443738,
   author = {Kolaříková, Dominika and Pejcal, Jakub},
   address = {Brno},
   booktitle = {Current Trends in Public Sector Research},
   editor = {Petra Dvořáková, Barbora Baisa},
   keywords = {non-governmental non-profit organizations; financial management; financial health; finacial stability; ratios},
   howpublished = {tištěná verze "print"},
   language = {eng},
   location = {Brno},
   isbn = {978-80-210-8923-5},
   pages = {275-282},
   publisher = {Masarykova univerzita},
   title = {An Insight into Financial management Practices of Non Governmental Non-Profit Organizations},
   year = {2018}
}

TY  - JOUR
ID  - 1443738
AU  - Kolaříková, Dominika - Pejcal, Jakub
PY  - 2018
TI  - An Insight into Financial management Practices of Non Governmental Non-Profit Organizations
PB  - Masarykova univerzita
CY  - Brno
SN  - 9788021089235
KW  - non-governmental non-profit organizations
KW  - financial management
KW  - financial health
KW  - finacial stability
KW  - ratios
N2  - Just like profit organizations, also non-governmental non-profit entities are at risk of financial vulnerability. This can be a result of unstable sources of funding or poor management thereof. The latter cause can be eliminated by using financial management tools. A "right" spending of the limited resources can allow for a long-term performance of the organizations' mission. The aim of the present paper is to describe the level of use of certain financial health assessment tools in selected Czech non-governmental non-profit organizations (hereinafter referred to as "NPOs"). The paper is based on the authors' research on the knowledge of selected NPO representatives about specific tools (or more specifically ratios) and their practical application. Furthermore, the paper attempts to compare the perceived situation with the actual situation of the organizations' financial health as assessed by the authors' own calculation of the given ratios. Quantitative and qualitative data on the selected sample of NPOs (foundations) are used to illustrate common financial health management practices that can be surprising to a certain extent. In fact, basic financial management tools are used to a rather limited extent and in assessing the entity they represent the responsible persons often "play it by ear".
ER  -

KOLAŘÍKOVÁ, Dominika a Jakub PEJCAL. An Insight into Financial management Practices of Non Governmental Non-Profit Organizations. In Petra Dvořáková, Barbora Baisa. \textit{Current Trends in Public Sector Research}. Brno: Masarykova univerzita, 2018, s.~275-282, 391 s. ISBN~978-80-210-8923-5.

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