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Controlling in Non - Profit - Organisations

Controlling in Non - Profit - Organisations. 30.4.2010. Managing Director. Controlling. Administration. head of department. head of department. head of department. head of department. head of department. Kinder garden. after school care centre. early intervention. training.

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Controlling in Non - Profit - Organisations

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  1. Controlling in Non - Profit - Organisations 30.4.2010 Controlling in NPO

  2. Managing Director Controlling Administration head of department head of department head of department head of department head of department Kinder garden after school care centre early intervention training advisory The Organisation • social organisation  centre for hearing and visual impaired people (children, youth and adults) • 65 employees Controlling in NPO

  3. Dez. Dez. - - J J ä ä n n . . Nov. Nov. Okt. Okt. Feb. Feb. M M ä ä rz rz Sept. Sept. Aug. Aug. April April Berichtswesen Juli Juli Mai Mai Juni Juni 3. Quarter - Strategic reviewBudgeting • by top managers for next 3 - 5 years • enable clients to manage their lives through own efforts • to support development of the social organisation • training on the job and support integration of the clients Controlling in NPO

  4. Dez. Dez. - - J J ä ä n n . . Nov. Nov. Okt. Okt. Feb. Feb. M M ä ä rz rz Sept. Sept. Aug. Aug. April April Berichtswesen Juli Juli Mai Mai Juni Juni 3. Quarter - Strategic reviewReporting Controlling in NPO

  5. Dez. Dez. - - J J ä ä n n . . Nov. Nov. Okt. Okt. Feb. Feb. M M ä ä rz rz Sept. Sept. Aug. Aug. April April Berichtswesen Juli Juli Mai Mai Juni Juni 4. Quarter – Budget processBudgeting • Controller join the managers • prepare and fix budget (for one year) Controlling in NPO

  6. Dez. Dez. - - J J ä ä n n . . Nov. Nov. Okt. Okt. Feb. Feb. M M ä ä rz rz Sept. Sept. Aug. Aug. April April Berichtswesen Juli Juli Mai Mai Juni Juni 4. Quarter – Budget process Reporting Controlling in NPO

  7. Dez. Dez. - - J J ä ä n n . . Nov. Nov. Okt. Okt. Feb. Feb. M M ä ä rz rz Sept. Sept. Aug. Aug. April April Berichtswesen Juli Juli Mai Mai Juni Juni Quarter - Target agreement Budgeting choose 1 of 3 targets of strategic review start of realization calculate the costs for next 3 month Controlling in NPO

  8. Dez. Dez. - - J J ä ä n n . . Nov. Nov. Okt. Okt. Feb. Feb. M M ä ä rz rz Sept. Sept. Aug. Aug. April April Juli Juli Mai Mai Juni Juni 1. Quarter - Target agreement Reporting Controlling in NPO

  9. Dez. Dez. - - J J ä ä n n . . Nov. Nov. Okt. Okt. Feb. Feb. M M ä ä rz rz Sept. Sept. Aug. Aug. April April Berichtswesen Juli Juli Mai Mai Juni Juni 2. Quarter Budgeting • cost calculation for next 3 month Reporting • no special task Controlling in NPO

  10. Head of department Controlling Manager Employees Monthly reporting 1. 3. 2. 4. Controlling in NPO

  11. Head of department Controlling Manager Employees Ad-hoc reporting 1.a 1.b 1.b 2. Controlling in NPO

  12. Variance analyse • controller makes target - actual comparison result: variance analyse • is send to manager  has to decide for countermeasures • if variance too large  two possibilities: - the target was fixed too high - the realisation had mistakes Controlling in NPO

  13. Thank you for your attention, and have a nice weekend !!! Controlling in NPO

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