Controlling in
Non - Profit - Organisations
30.4.2010
Controlling in NPO
1
The Organisation
• social organisation
 centre for hearing
and visual impaired
people (children,
youth and adults)
Managing
Director
Controlling
Administration
• 65 employees
head of
department
head of
department
Kinder
garden
after school
care centre
head of
department
early
intervention
Controlling in NPO
head of
department
advisory
head of
department
training
2
3. Quarter - Strategic review
Budgeting
• by top managers for next 3 - 5 years
– enable clients to manage their lives through own
efforts
Dez.
– to support development
organisation
- Nov. of the social
Jän.
– training on the job and support integration of the
Okt.
Feb.
clients
März
Sept.
Aug.
April
Berichtswesen
Juli
Mai
Juni
Controlling in NPO
3
3. Quarter - Strategic review
-
Reporting
Dez.
Jän.
Nov.
Okt.
Feb.
März
Sept.
Aug.
April
Berichtswesen
Juli
Mai
Juni
from
to
content
characteristics
controller
manager /
head of
department
compared
data
on 1 paper, key
figures, short
Controlling in NPO
4
4. Quarter – Budget process
Budgeting
-
• Controller join the
managers
• prepare and fix budget
(for one year)
Dez.
Jän.
Nov.
Okt.
Feb.
März
Sept.
Aug.
April
Berichtswesen
Juli
Mai
Juni
Controlling in NPO
5
4. Quarter – Budget process
Reporting
-
Dez.
Jän.
Nov.
Okt.
Feb.
März
Sept.
Aug.
April
Berichtswesen
Juli
Mai
Juni
from
to
content
characteristics
manager /
head of
department
controller
/employee
target
agreement,
target data
on paper,
electronic
Controlling in NPO
6
1. Quarter - Target agreement
Budgeting
-
Dez.
Nov.
Jän.
Okt.
Feb.
März
Sept.
• choose 1 of 3 targets of strategic
review April
Aug.
Berichtswesen
Juli
Mai
Juni
• start
of realization
• calculate the costs for next 3
month
Controlling in NPO
7
1. Quarter - Target agreement
- Nov.
Reporting
Dez.
Jän.
Okt.
Feb.
März
Sept.
Aug.
April
Juli
Juni
Mai
from
to
content
characteristics
head of
departmant
controller
required numbers
of budgeting
electronic
controller
manager /head summary of
of department budgeting
manager /head controller
of department
decision
Controlling in NPO
on 1 paper,
simple + short,
key figures
electronic
8
2. Quarter
Budgeting
•
cost calculation for next 3 month
-
Reporting
• no special task
Dez.
Jän.
Nov.
Okt.
Feb.
März
Sept.
Aug.
April
Berichtswesen
Juli
Mai
Juni
Controlling in NPO
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Monthly reporting
1.
Head of
Controlling
department
4.
Employees
3.
2.
Manager
Controlling in NPO
10
Ad-hoc reporting
1.a
Head of
Controlling
department
2.
Employees
1.b
1.b
Manager
Controlling in NPO
11
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
12
Thank you for your
attention,
and have a nice
weekend !!!
Controlling in NPO
13

Controlling in Nonprofit