<研究論文>非営利組織体の運営成果の測定法

概要

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Currently, nonprofit organizations are expected to play a broader social part in society. NPOs which grapple with ecoactivities or international aid activities have lately attracted considerable attention, in addition to those involved social welfare, education and medical treatment. It is important for us to know how manegement performance of NPOs is measured and evaluated. The following conclusions were drawn from our research. (1) As NPOs are not organized for profits, a management performance based analysis in the case of commercial enterprise can not be used. However, NPOs must maintain a profit to continue to exist and to provide public utilities. (2) We used the financial analysis technique that is called break-even point and operating leverage to measure the profitability of NPOs. In this respect, the profitability of NPOs means an excess of revenue over expenditure. (3) In Japan, accounting standards of public corporations ("Kouekihoujin Kaikei Kijun") has been established. We calculated the break-even point of NPOs by using the criteria as per these accounting standards. (4) Genetally NPOs have limited sources of income such as contribution. donation and endowment. Therefore it is necessary to operate proper budgets. Finally, we think that any NPO budget that achieves a break-even point, should be considered as having made profits.
1999-09-20