Автор:Edward J. McMillan CPA, CAE Год: 2010 Издание: [не указанo] Страниц: 220 ISBN: 9780470575413 Budgeting Made Easy for Today?s Nonprofit With more and more nonprofit employees responsible for the creation and management of the annual budget, it?s clear that budgets must be well designed and easy to implement in order to accommodate the trend toward decentralizing decision–making powers in nonprofit organizations. Continuous budgeting, as explained in Not–for–Profit Budgeting and Financial Management, Fourth Edition offers a system that is not only easy to use and monitor, but also ensures true fiscal accountability in the complex nonprofit arena. This handy guide explains how to separate controllable, semi–controllable, and fixed expenses; take corrective actions during the year to offset budget shortfalls; define the roles of the CEO, CFO, the staff, and volunteer leaders; establish expense reduction plans before they are needed; and prepare and present such top–notch budget documents that budgets will be approved the first time. Written in a nontechnical,...
