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Český finanční a účetní časopis
Article . 2011 . Peer-reviewed
License: CC BY
Data sources: Crossref
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Český finanční a účetní časopis
Article
License: CC BY
Data sources: UnpayWall
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Financing and Financial Management of Non-Profit Organization

Financování a finanční řízení neziskové nestátní organizace
Authors: Miroslav Hálek;

Financing and Financial Management of Non-Profit Organization

Abstract

Ziskavani financnich prostředků neziskove organizace ma mnoho variant. Nejběžnějsi způsoby financovani jsou od soukromých darců (donatorů) a přijate dotace ci granty od municipalit ci Evropske unie. Jelikož je neziskova organizace pravě neziskova, nemiva stabilni přijem z jedne cinnosti, ale celkove financni prostředky se skladaji z vice zdrojů, neboť se nespecializuje na ekonomickou cinnost. Jeji cinnosti je vykonavani poslani, za kterým byla založena., což neni tvorba rentability. Velmi významnou roli financovani zaujima dobrovolna prace dobrovolniků, kteři setři naklady organizaci, neboť za vykonanou praci nedostavaji financni ohodnoceni. To býva důvodem, proc neziskova organizace nema vysoke mzdove naklady. Aby mohla neziskova organizace efektivně vykonavat svůj ucel cinnost, nezbytnou podminkou je spravne financni řizeni celeho chodu organizace. Zakladnim nastrojem pro financni řizeni je jeji rozpocet. Vhodně sestrojený rozpocet ukaže organizaci, zda ma dostatek financnich prostředků na sve připravovane aktivity (projekty). Rozpocet taktež odhali nedostatky soucasneho financniho řizeni a diky měřeni odchylek (porovnavani skutecneho stavu se stavem žadoucim) lze organizaci dokonale řidit a prezentovat jeji cinnost internim i externim uživatelům.

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    5
    popularity
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    Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
5
Average
Top 10%
Top 10%
gold