Price Setting and the Role of Management Accounting for Service Provided by Not-For-Profit Non-Governmental Organizations

Proces stanovení ceny a role manažerského účetnictví v něm pro služby poskytované nestátními neziskovými organizacemi

Ondřej Matyáš

Český finanční a účetní časopis, 2013, vol. 2013, issue 4, 213-219

Abstract: Compared to business organizations, not-for-profit non-governmental organizations consider far more factors when setting the price of their service than just expected supply and demand for. The paper focuses on both the factors which influence the price setting process and which are specific for not-for-profit sector and whether management accounting knowledge can make the process of price setting more rationale and evidence-based. Based on observation of many of NGOs, the factors can be derived and generalized - they are: insufficient knowledge of real cost structure of organizations' activities, legislative restrictions and/or other limitations the organizations voluntarily impose mainly due to ethical considerations about availability of their service to prospective clients.

Keywords: Not-for-profit non-governmental organization; Price setting; Management accounting; Nestátní nezisková organizace; Stanovení ceny; Manažerské účetnictví (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2013
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://cfuc.vse.cz/doi/10.18267/j.cfuc.370.html (text/html)
http://cfuc.vse.cz/doi/10.18267/j.cfuc.370.pdf (application/pdf)
free of charge

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:prg:jnlcfu:v:2013:y:2013:i:4:id:370

Ordering information: This journal article can be ordered from
Český finanční a účetní časopis, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3
http://cfuc.vse.cz

DOI: 10.18267/j.cfuc.370

Access Statistics for this article

Český finanční a účetní časopis is currently edited by Karel Brůna

More articles in Český finanční a účetní časopis from Prague University of Economics and Business Contact information at EDIRC.
Bibliographic data for series maintained by Stanislav Vojir ().