個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
Program Budgeting Works in Nonprofit Institutions
內容大綱
The management and trustees of nonprofit service organizations satisfy supporters' demands for better expenditure controls of their contributions by means of cost accounting procedures. The cost accounting of professional services pinpoints sources and uses of funds and facilitates decisions on money allocation. In the described example, management and trustees observe the establishment of a planning and accounting system at a once-drifting mental health clinic employing about 100 professionals.