Controlling in Non - Profit - Organisations
description
Transcript of Controlling in Non - Profit - Organisations
Controlling in NPO 1
Controlling in
Non - Profit -
Organisations
30.4.2010
Controlling in NPO 2
The Organisation
• social organisation
centre for hearing and visual impaired people (children, youth and adults)
• 65 employees
ManagingDirector
Controlling
Administration
early intervention
Kindergarden
after school care centre
head of department
head of department
head of department
head of department
head of department
advisorytraining
Controlling in NPO 3
3. Quarter - Strategic review
Budgeting
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• by top managers for next 3 - 5 years– enable clients to manage their lives through
own efforts
– to support development of the social organisation
– training on the job and support integration of the clients
Controlling in NPO 4
from to content characteristics
controller manager / head of department
compared data
on 1 paper, key figures, short
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Nov.-3. Quarter - Strategic review
Reporting
Controlling in NPO 5
4. Quarter – Budget process
Budgeting
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• Controller join the managers
• prepare and fix budget (for one year)
Controlling in NPO 6
4. Quarter – Budget process
Reporting
from to content characteristics
manager / head of department
controller /employee
target agreement, target data
on paper, electronic
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Controlling in NPO 7
1. Quarter - Target agreement
Budgeting
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• choose 1 of 3 targets of strategic review
• start of realization
• calculate the costs for next 3 month
Controlling in NPO 8
from to content characteristics
head of departmant
controller required numbers of budgeting
electronic
controller manager /head of department
summary of budgeting
on 1 paper, simple + short, key figures
manager /head of department
controller decision electronic
1. Quarter - Target agreement
Reporting
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Controlling in NPO 9
2. Quarter
Budgeting
• cost calculation for next 3 month
Reporting
• no special
task
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Controlling in NPO 10
Monthly reporting
Head of
departme
nt
Controlli
ng
Employees Manager
1.
2.3.4.
Controlling in NPO 11
Ad-hoc reporting
Head of
departme
nt
Controlli
ng
Employees Manager
1.b2.
1.
a
1.b
Controlling in NPO 12
Variance analyse
• controller makes target - actual comparison
result: variance analyse
• is send to manager has to decide for countermeasures
• if variance too large two possibilities:
- the target was fixed too high
- the realisation had mistakes
Controlling in NPO 13
Thank you for your attention,
and have a nice weekend !!!