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Management control in nonprofit organizations 5th ed

Management control in nonprofit organizations 5th ed

Material type
단행본
Personal Author
Anthony, Robert Newton, 1916- Young, David W.
Title Statement
Management control in nonprofit organizations / Robert N. Anthony and David W. Young.
판사항
5th ed.
Publication, Distribution, etc
Burr Ridge, Ill. :   Irwin,   c1994.  
Physical Medium
xxi, 919 p. : ill. ; 25 cm.
ISBN
0256086427 (recycled paper) :
Bibliography, Etc. Note
Includes bibliographical references and indexes.
Subject Added Entry-Topical Term
Nonprofit organizations --Accounting.
000 00770camuuu200229 a 4500
001 000000900088
005 19990115110252.0
008 930107s1994 ilua b 001 0 eng d
010 ▼a 93018016 //r93
020 ▼a 0256086427 (recycled paper) : ▼c $63.95
040 ▼a 244002 ▼c 244002
049 0 ▼l 151011414 ▼l 151004590
082 0 4 ▼a 658.15/11 ▼2 20
090 ▼a 658.1511 ▼b A628m5
100 1 ▼a Anthony, Robert Newton, ▼d 1916-
245 1 0 ▼a Management control in nonprofit organizations / ▼c Robert N. Anthony and David W. Young.
250 ▼a 5th ed.
260 ▼a Burr Ridge, Ill. : ▼b Irwin, ▼c c1994.
300 ▼a xxi, 919 p. : ▼b ill. ; ▼c 25 cm.
504 ▼a Includes bibliographical references and indexes.
650 0 ▼a Nonprofit organizations ▼x Accounting.
700 1 ▼a Young, David W.

Holdings Information

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Contents information

Table of Contents


CONTENTS
PART Ⅰ Introduction = 1
 Chapter 1 The Management Control Function = 3
  Planning and Control Activities = 4
   Strategic Planning = 4
   Task Control = 4
   Management Control = 5
  The Management Control Environment = 5
   Organizationd Structure = 6
   Organizational Relationships and Members behavior = 6
   Information = 7
   Efficiency and Effectiveness = 11
  The Management Control structure = 12
   Types of Responsibility Centers = 13
   Mission Centers and Service centers = 15
   Responsibility Centers and Programs = 16
  The Management Control process = 18
   Programming = 18
   Budget Preparation = 19
   Operating and Measurement = 20
   Reporting and Evaluation = 20
   Characteristics of a Good Management Control System = 21
  Boundaries of Management Control = 22
  Boundaries of this Book = 23
   Exclusion of Systems Approach = 24
  Suggested Additional Readings = 25
  Case 1-1 Hoagland Hospital = 26
  Case 1-2 Boston Public Schools = 36
 Chapter 2 Characteristics of Nonprofit Organizations = 47
  Nature of the Nonprofit Sector = 48
   Diversity of Demands on Managers = 50
   Size and Composition of the Nonprofit Sector = 50
  Characteristics of Nonprofit Organizations = 52
  The Profit Measure = 52
   usefulness of the Profit Measure = 53
  Tax and Legal Considerations = 55
   Tax Considerations = 55
   Legal Considerations = 57
  Service Organizations = 59
  Constraints on Goals and Strategies = 59
   Diversification through New Ventures = 60
  Source of Financial Support = 61
   Contrast between Client-Supported and Public-Supported Organizations = 62
  Professionals = 63
  Governance = 65
   Governing Boards in Nonprofit Organizations = 65
   Government Organizations = 66
  Political Influences = 67
   necessitry for Reelection = 67
   Public Visibility = 68
   Multiple External Pressures = 68
   Legislative Restrictions = 68
   Management Turnover = 68
   Civil Service = 69
  Tradition = 69
   Barriers to Progress = 69
  Summary = 70
  Appendix Differences among Nonprofit Organizations = 70
  Suggested Additional Readings = 74
  Case 2-1 Boston Symphony Orchestra, Inc. = 75
  Case 2-2 Metropolitan Institute of Art = 81
PART Ⅱ Management Control Principles = 93
 Chapter 3 General-Purpose Financial Statements = 95
  Nature of Accounting Priniciples = 95
   Source of Prineiples = 96
  Financial Statements = 96
   Balance Sheet = 97
   Operating Statement = 97
   The Statement of Cash Flows = 98
  Features of Nonprofit Accounting = 98
   Revenues = 98
   Expenses = 101
   Significance of Net Income = 104
   Reporting Expenses and Revenues = 105
  Contributed Capital and Fund Accounting = 106
   Capital Contributions = 106
   Financial Statement Presentation = 107
   Endowment Fund = 108
   Plant Fund = 109
   Other Fund Types = 109
   Transfers = 110
  Variations in Practice = 111
   State and Local Government = 111
   Federal Government = 112
   Problems with Inconsistent Practices = 114
  Summary = 114
  Suggested Additional Readings = 115
  Case 3-1 Brookstone Ob-Gyn Associates (B) = 117
  Case 3-2 Menotomy Home Health Services = 123
  Case 3-3 Transitional Employment Enterprises, Inc. = 129
  Case 3-4 Michael Morris University = 136
  Case 3-5 City of Douglas = 141
  Appendix Basics of Financial Accounting = 149
  Case 3A-1 Brookstone Ob-Gyn associates (A) = 165
  Case 3A-2 Early Years Day Care Center = 171
  Case 3A-3 National Helontological Association = 172
  Case 3A-4 Gotham Meals on Wheels = 175
 Chapter 4 Full-Cost Accounting = 178
  Uses of Full-Cost Information = 178
   Pricing = 178
   Profitability Assessments = 179
   Comparative Assessments = 179
  Cost Accounting System Decisions = 180
   Final Cost Object = 180
   Intermediate Cost Objects = 181
   Cost Centers = 182
   Direct and Indirect Costs = 183
   Bases of Allocation = 183
   The Allocation Method = 185
   Distributing Mission Center Costs to Cost Objects = 187
   Summary of Cost Accounting System Decisions = 189
   Interactive Effects = 192
  Complicating Factors = 192
   Defining Direct Costs = 192
   Appropriateness of Indirect Costs = 193
   Standard Costs = 194
   Capital Employed = 196
   Opportunity Costs = 196
   Imputed Costs = 197
  Problems with Using Full-Cost Information = 197
   Porblems with Statistical Systems = 198
  Published Cost Principles = 198
  Appendix A Cost Accounting Terminology = 199
  Appendix B The Reciprocla Method of Cost Allocation = 200
  Suggested Additional Readings = 202
  Case 4-1 Crosswell University Hospital = 203
  Case 4-2 Jefferson High School = 212
  Case 4-3 Rosemont Hill Children's Center = 218
  Case 4-4 Charles W. Morgan Museum = 222
 Chapter 5 Measurement and Use of Differential Costs = 235
  The Nature of Cost Analyses for Alternative Choice Decisions = 235
  Cost Behavior = 237
   Fixed Costs = 237
   Step-Function Costs = 237
   Variable Costs = 238
   Semivariable Costs = 238
   Total Costs = 240
  Breakeven Analysis = 242
   Unit Contribution = 244
   Fundamental Assumptions of Breakeven Analysis = 245
  Estimating the Cost-Volume Relationship = 247
   High-Low Method = 248
   Scatter Diagram Method = 248
   Least Squares or Linear Regression Method = 249
   Incremental Method = 249
   Element Analysis = 250
  Complicating Factors = 250
   Use of Information from Full-Cost reports = 250
   Differential Costs versus Variable and Fixed Costs = 252
   Contribution to Overhead Costs = 254
  The Contract-Out Decision = 255
   Nature of the Contract-Out Decision = 255
   Absence of General Principles = 256
   Role of Depreciation = 256
   The Move toward Privatization = 257
  Summary = 259
  Suggested Additional Readings = 259
  Case 5-1 Centerville Home Health Agency = 261
  Case 5-2 Springfield Handyman Program = 264
  Case 5-3 Abbington Youth Center = 265
  Case 5-4 Lakeside Hospital = 268
  Case 5-5 Town of Belmont = 273
 Chapter 6 Pricing Decisions = 278
  Relevance of Pricing to Management Control = 278
   Client Behavior = 279
   Measure of Output = 280
   Behavior of Managers = 280
  Normal Pricing = 281
   Rationale for Normal Pricing = 281
   Full Cost = 283
   Estimating the Margin = 285
   The Pricing Unit = 285
   Prices Influenced by Outside Forces = 287
  Variations from Normal Prices = 288
   Cost Reimbursement = 288
   Market-Based Prices = 289
   Prospective Prices = 290
   Danger of Normal Pricing = 290
  Pricing Subsidized Services = 290
   Subsidy of Certain Services = 291
   Subsidies for Some Clients = 292
   Subsidies for All Clients = 293
  Free Services = 294
   Public Goods = 294
   Quasi-Public Goods = 295
   Charges for Peripheral Services = 296
   Other Free Services = 297
  Transfer Prices = 297
   Motivational Considerations = 297
   Setting Transfer Prices = 298
   Measure of Efficiency = 299
  Summay = 300
  Suggested Additional Readings = 301
  Case 6-1 Harlan Foundation = 302
  Case 6-2 Grindel College = 305
  Case 6-3 Town of Waterville Valley = 310
  Case 6-4 White Hills Children's Museum = 319
  Case 6-5 National Youth Association = 322
PART Ⅲ Management Control Systems = 325
 Chapter 7 The Management Control Environment = 327
  The Organizational Structure = 328
   Responsibility Centers = 329
   Types of Responsibility Centers = 329
   Criteria for Profit Centers = 330
   Profit Centers and Managerial Autonomy = 332
  The Program Structure = 332
   Components of a Program Structure = 334
   Criteria for Selecting a Program Structure = 336
   Matrix Organizations = 337
  The Information Structure = 340
   Information for Comparative Purposes = 341
   The Account Structure = 341
  Administrative Factors = 343
   Types of Rules = 343
   The Reward Structure = 344
  Behavioral Factors = 345
   Personal Goals and Needs = 345
   Goal Congruence = 346
   Cooperation and Conflict = 347
   The Bureaucracy = 348
   Role of the Controller = 349
  Cultural Factors = 350
   Management Attitude = 350
   Other Aspects of Culture = 351
  Summary = 351
  Suggested Additional Readings = 352
  Appendix A A Program and Expense Element Structure = 352
  Appendix B Types of Accounts in the Account Structure = 355
  Case 7-1 Rural Health Associates (A) = 358
  Case 7-2 Piedmont University = 367
  Case 7-3 New York City Sanitation Department = 371
  Case 7-4 Office of Economic Opportunity = 374
  Case 7-5 Lomita Hospital = 380
 Chapter 8 Programming = 392
  Nature of Programming = 392
   Programming and Budgeting = 392
   Programming and Strategic Planning = 393
   Goal, Objectives, and Programs = 394
   Linking Goals, Objectives, and Progrmas = 397
  Participants in the Programming Process = 398
   Planning Staff = 398
   Role of the Controller = 399
  Process for Considering a Proposed New Program = 400
   Initiation = 400
   Screening = 400
   Technical Analysis = 402
   Political Analysis = 402
   Decision and Selling = 403
  Formal Programming Systems = 405
   The Planning, Programming, and Budgeting System = 406
   The Programming Period = 406
   Steps in a Formal Programming System = 407
  Summary = 410
  Additional Suggested Readings = 410
  Case 8-1 Suard College = 411
  Case 8-2 Wright State University = 414
  Case 8-3 South Brookfield Hospital = 419
 Chapter 9 Program Analysis = 431
  Benefit/Cost Analysis = 431
   Status of Benefit/Cost Analysis = 432
   Role of Benefit/Cost Analysis = 432
   Clarifying Goals = 434
   Proposals Susceptible to Benefit/Cost Analysis = 435
   Benefit/Cost as a Way of Thinking = 437
  Some Analytical Techniques = 438
  Capital Investment Analysis = 438
   Payback Period Analysis = 438
   Present Value Analysis = 438
   Net Present Value Analysis = 439
   Benefit/Cost Ratio = 441
   Internal Rate of Return = 441
   Choice of a Discount Rate = 442
   Problems Associated with Low Discount Rates = 444
   Incorporating Risk into the Analysis = 446
  Use of Models = 447
   Limitations of Models = 449
  Quantifying the Value of a Human Being = 449
  Summary = 452
  Appendix The Concept of Present Value = 453
  Suggested Additional Readings = 454
  Case 9-1 Yoland Research Institute = 458
  Case 9-2 Downtown Parking Authority = 460
  Case 9-3 New York City Asphalt Plant (A) = 463
  Case 9-4 New York City Asphalt Plant (B) = 468
  Case 9-5 Disease Control Programs = 471
 Chapter 10 Operations Budgeting = 481
  The Capital budget = 481
  Genral Nature of the Opeating Budget = 482
   Relationship between Programming and Budgeting = 482
   Two-Stage Budgets = 483
   Contrast with For-Profit Companies = 483
  Components of the Operating Budget = 484
   Revenues = 484
   Expenses and Expenditures = 487
   Output Measures = 489
  Steps in the Operations Budgeting Process = 490
   Dissemination of Guidelines = 491
   Preparation of Budget Estimates = 492
   Review of Budget Estimates = 494
   Budget Approval = 499
  Summary = 499
  Appendix Some Budget Ploys = 500
  Suggested Additional Readings = 509
  Case 10-1 Orion College = 510
  Case 10-2 Moray Junior High School = 515
  Case 10-3 Urban Arts Institute = 521
  Case 10-4 Fernwood College = 536
  Case 10-5 Rush-Presbyterian-St. Luke's Medical Center = 544
 Chapter 11 Control of Operations = 567
  Financial Control in General = 567
   Types of Financial Control = 568
   Flow of Spending Authority = 569
   Budget Adjustments = 571
  Financial Control via the Accounting System = 572
   General Characteristics = 572
   Encumbracne Accounting = 574
  Financial Control via Auditing = 574
   Internal Auditing = 574
   External Auditing = 577
  Performance Control = 578
   Relationship to Task Control = 578
   Relationship to Producitvity = 579
   Role of Operational Auditing = 580
  Project Control = 585
   Specification of Work Packages = 585
   Preparation of Schedules and a Budget = 586
   Reporting of Outputs and Costs = 586
  Behavioral Considerations = 586
   Senior Management Involvement = 586
   Importance of Adequate Staffs = 586
   Balance between Freedom and Restraint = 588
   Motivation = 588
  Summary = 591
  Appendix The Encumbrance Accounting Process = 592
  Suggested Additional Readings = 595
  Case 11-1 Hospital San Pedro = 596
  Case 11-2 Northeast Research Laboratory (A) = 599
  Case 11-3 Northeast Research Laboratory (B) = 606
  Case 11-4 WIC Program = 619
 Chapter 12 Measurement of Output = 630
  Basic Measurement Categories = 631
   Social Indicators = 631
   Results Measures = 632
   Process Measures = 632
   Linkage among Measures = 636
  Issues in Selecting Output Measures = 637
   Subjective versus Objective = 638
   Quantitative versus Nonquantitative = 638
   Discrete versus Scalar = 639
   Actual versus Surrogate Measures = 639
   Quantitiy versus Quality = 640
  Implementing Output Measures : Some general Propositions = 642
   Proposition 1 Some Measure of Output Is Usually Better than None = 642
   Proposition 2 If Feasible, Compare Output Measures to Measures Available from Outside Sources = 643
   Proposition 3 Use Measures that Can Be Reported in a Timely Manner = 644
   Proposition 4 Develop a Variety of Measures = 646
   Proposition 5 Don't Report More Information than Is Likely to be Used = 647
   Proposition 6 Don't Give More Credence to Surrogates than Is Warranted = 648
  Comparison of Output Measures for Strategic Planning and Management Control = 648
   Precision = 648
   Causality = 649
   Responsibility = 649
   Timeliness = 650
   Cost = 650
   Relation to Program Elements = 650
  Summary = 650
  Suggested Additional Readings = 652
  Case 12-1 Morazan and Izaltenango = 652
  Case 12-2 Davidson Community Health Center = 661
  Case 12-3 Charlottesville Fire Department = 673
 Chapter 13 Reporting on Performance : Technical Aspects = 679
  Types of Information = 679
  Types of Organizations = 680
   Businesslike Organizations = 681
   Fixed-Resource Organizations = 681
   Fixed-Job Organizations = 682
   Role of Responsibility Centers = 682
  Variance Analysis = 682
   Volume Variances = 683
   Mix Variances = 685
   Selling Price Variances = 685
   Rate Variances = 685
   Usage/Efficency Variances = 686
   Use of Variance Analysis = 687
  Ann Illustration of Variances in a Hospital Setting = 688
  Variance Analysis and Management Control = 694
  Other Measures = 695
  Summary = 695
  Appendix Computing Variances = 696
  Suggested Additional Readings = 699
  Case 13-1 Pacific Park School = 700
  Case 13-2 Arnica Mission = 702
  Case 13-3 Nucio Hospital = 704
  Case 13-4 University Daycare Center = 705
 Chapter 14 Repoting on performance : Management Control Reports = 713
  Types of Reports = 713
   Information Reports = 713
   Performance Reports = 714
   Sources of Information = 715
  Contents of Control Reports = 715
   Relationship to Personal Responsibility = 715
   Comparison with a Standard = 718
   Focus on Significant Information = 720
  Technical Criteria for Control Reports = 722
   The Control Period = 722
   Bases for Comparison = 723
   Timeliness = 723
   Clarity = 723
   Integration = 725
   Benfit/Cost = 725
   An Illustration = 725
  Use of Control Reports = 728
   Feedback = 728
   Review and Identification = 729
   Investigation = 731
   Action = 731
  Summary = 732
  Suggested Additional Readings = 733
  Case 14-1 Rural Health Associates (B) = 734
  Case 14-2 Cook County Hospital = 739
  Case 14-3 Union Medical Center = 749
 Chapter 15 Operations Analysis and Program Evaluation = 757
  Basic Distinctions = 757
   Differences between Operations Analysis and Program Evaluation = 758
  Operations Analysis = 759
   Need for Operations Analysis = 759
   Impetus for Operations Analysis ? = 760
   The Operations Analysis Process = 761
  Program Evaluation = 767
   Impetus for Program Evaluation = 767
   Problems in Program Evaluation = 768
   Types of Program Evaluations = 772
   Steps in Making an Evaluation = 776
  Summary = 778
  Suggested Additional Readings = 779
  Case 15-1 Bureau of Child Welfare = 780
  Case 15-2 comprehensive Employment and Training Act = 786
  Case 15-3 Timilty Middle School = 789
  Case 15-4 Massachusetts Housing Finance Agency = 802
PART Ⅳ Implementing a Management Control System = 811
 Chapter 16 System Design and Installation = 813
  Necessary Preconditions = 813
   Senior Management Support = 814
   Support from Outside Agencies = 815
   System Designers = 816
   Almost Enough Time = 817
  Problems in System Design and Implementationr = 818
   Attitudes of Operating Manager = 818
   Identifying Information Needs = 821
   Requirements of Outside Agencies = 823
   Transition from the Old to the New System = 824
   Need for Education = 825
  Steps in System Design and Installation = 826
   Phased Installation = 827
  Role of Personal Computers = 829
  Concluding Comment = 830
  Summary = 831
  Suggested Additional Readings = 833
  Case 16-1 United Way = 834
  Case 16-2 North Suffolk Mental Health Association = 840
  Case 16-3 Hennepin County = 854
 Chapter 17 Summary : The Well-Managed Nonprofit Organization = 866
  The Basic Problem = 866
  Organizational Relationships = 867
  Management Control Principles = 868
   Account Classification = 868
   External Financial Reporting = 868
   The Accounting System = 869
   Management Accounting = 869
   Pricing Decisions = 870
  The Management Control Environment = 871
   Responsibility Structure = 871
   Program Structure = 871
   Account Structure = 872
  The Control Process = 872
   Programming = 872
   Operations Budgeting = 873
   Control of Operations = 874
   Measurement of Output = 875
   Reporting on Performance = 876
   Evaluation = 877
   System Design and Installation = 878
  Main Lines for Improvement = 878
  Concluding Remarks = 879
  Case 17-1 The Johns Hopkins Hospital = 880
  Case 17-2 Hoagland Hospital (B) = 901
Author Index = 903
Case Index = 907
Subject Index = 909


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