Managing exchange rate risk in not-for-profit non-governmental organizations

Využití rozpočtů pro řízení nestátních neziskových organizací

Ondřej Matyáš

Český finanční a účetní časopis, 2013, vol. 2013, issue 4, 220-228

Abstract: Planning and budgeting is a key controlling tool for most of the organizations, including notfor- profit ones. The paper focuses on specifics of the budgeting process, particularly the phase of drawing up the budget, in non-governmental organizations (NGOs). Based on the research, the paper identifies main types of budgeting process reflecting NGOs' financing models, and controlling tools used in planning and budget control.

Keywords: Not-for-profit non-governmental organization; Budgeting; Management control system; Nevládní nezisková organizace; Rozpočetnictví; Controlling (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2013
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DOI: 10.18267/j.cfuc.371

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