Budżetowanie w organizacjach pozarządowych. Wybrane zagadnienia realizacyjne
Budgeting in non-governmental organisations. Selected application problems

Summary/Abstract: This paper aims at explaining the specific character of planning activities conducted in non-governmental organisations (NGOs). It also defines roles which budgeting methodology may play in this respect. The paper characterises the major phases of the budgeting process and recommends how NGOs should plan and coordinate their social projects, and evaluate effects of such initiatives. While planning their social activities, NGOs should precisely define effects and expenses with reference to particular operational areas and to certain initiatives undertaken. This issue is vital as NGOs will fulfil their missions effectively only when they are capable to communicate social effects achieved to stakeholders. Managers’ awareness of relations between effects and expenses is of equal importance here.

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