Управлінський контроль у неприбуткових організаціях

Abstract

У статті проведено узагальнення теоретичних аспектів організації управлінського контролю в неприбуткових організаціях. Доведено, що мета неприбуткової організації полягає не в досягненні прибутковості, а в обслуговуванні суспільства та окремих його груп. Визначено шляхи вирішення проблемних питань, що виникають при функціонуванні системи управлінського контролю в неприбуткових організаціях. Встановлено, що загальною метою управлінського контролю в неприбуткових організаціях є виконання її керівництвом фідуціарних обов'язків та обслуговування суспільства або ж окремих його груп. Адміністративний персонал неприбуткової організації повинен роз'яснювати своїм членам та працівникам цілі та здійснювати управлінський контроль увідповідно до стратегічного планування, професійних можливостей, а також ступеня зв'язку між кожним проектом та організаційними цілями.

The article summarizes the theoretical aspects of the organization of management control in non-profit organizations. It is proved that the goal of a non-profit organization is not to achieve profitability, but to serve the society and its individual groups. During research the next methods were used: dialectical methods of cognition of processes and phenomena were used, monographic method (analysis of the evolution of scientific achievements of Ukrainian and foreign scientists regarding the problems of management control in non-profit organizations), the empirical method (regarding the complex assessment of the current state of organization of management control), method of a comparative analysis (problems and goals of the organization of the system of managerial control in domestic non-profit organizations were identified), abstract-logical method (theoretical generalizations and formulation of conclusions). In the process of studying the theoretical aspects of the organization of managerial control in non-profit organizations, an assessment of the requirements to maintain non-profit status was made, and the impact of the peculiarities of non-profit organizations on the system of managerial control was characterized. Administrative staff of a non-profit organization should explain goals to their members and employees, as well as it should carry out the managerial control in accordance with strategic planning, professional capabilities, and the degree of connection between each project and organization goals. The ways of solving the problem issues that arise in the functioning of the system of management control in non-profit organizations were determined. The theoretical positions regarding the organization of managerial control in non-profit organizations have been further developed. It was established that the general objective of managerial control in non-profit organizations is to fulfill its fiduciary duties and service to the society or its individual groups. Despite the prospect of using the system of managerial control in non-profit organizations, the problem aspects of its implementation were established. Proposals for solving problem issues during the operation of the system of management control in non-profit organizations were made.