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。
Note on Budget Formulation in Nonprofit Organizations
內容大綱
Looks at the operating budget through several lenses. (1) the managerial context in which budget formulation takes place, distinguishing between the mechanical and behavioral aspects of preparing the budget. (2) the components of the operating budget and the steps involved in building a budget. (3) budgeting misfits-areas where the budget formulation phase does not work as well as it might because it does not fit well with other organizational activities.