Controlling in NPO 1

Controlling in

Non - Profit -

Organisations

30.4.2010

Controlling in NPO 2

The Organisation

• social organisation

centre for hearing and visual impaired people (children, youth and adults)

• 65 employees

ManagingDirector

Controlling

Administration

early intervention

Kindergarden

after school care centre

head of department

head of department

head of department

head of department

head of department

advisorytraining

Controlling in NPO 3

3. Quarter - Strategic review

Budgeting

Dez.Jän.

Feb.

März

April

MaiJuni

Juli

Aug.

Sept.

Okt.

Nov.-

Berichtswesen

Dez.Jän.

Feb.

März

April

MaiJuni

Juli

Aug.

Sept.

Okt.

Nov.-

• by top managers for next 3 - 5 years– enable clients to manage their lives through

own efforts

– to support development of the social organisation

– training on the job and support integration of the clients

Controlling in NPO 4

from to content characteristics

controller manager / head of department

compared data

on 1 paper, key figures, short

Dez.Jän.

Feb.

März

April

MaiJuni

Juli

Aug.

Sept.

Okt.

Nov.-

Berichtswesen

Dez.Jän.

Feb.

März

April

MaiJuni

Juli

Aug.

Sept.

Okt.

Nov.-3. Quarter - Strategic review

Reporting

Controlling in NPO 5

4. Quarter – Budget process

Budgeting

Dez.Jän.

Feb.

März

April

MaiJuni

Juli

Aug.

Sept.

Okt.

Nov.-

Berichtswesen

Dez.Jän.

Feb.

März

April

MaiJuni

Juli

Aug.

Sept.

Okt.

Nov.-

• Controller join the managers

• prepare and fix budget (for one year)

Controlling in NPO 6

4. Quarter – Budget process

Reporting

from to content characteristics

manager / head of department

controller /employee

target agreement, target data

on paper, electronic

Dez.Jän.

Feb.

März

April

MaiJuni

Juli

Aug.

Sept.

Okt.

Nov.-

Berichtswesen

Dez.Jän.

Feb.

März

April

MaiJuni

Juli

Aug.

Sept.

Okt.

Nov.-

Controlling in NPO 7

1. Quarter - Target agreement

Budgeting

Dez.Jän.

Feb.

März

April

MaiJuni

Juli

Aug.

Sept.

Okt.

Nov.-

Berichtswesen

Dez.Jän.

Feb.

März

April

MaiJuni

Juli

Aug.

Sept.

Okt.

Nov.-

• choose 1 of 3 targets of strategic review

• start of realization

• calculate the costs for next 3 month

Controlling in NPO 8

from to content characteristics

head of departmant

controller required numbers of budgeting

electronic

controller manager /head of department

summary of budgeting

on 1 paper, simple + short, key figures

manager /head of department

controller decision electronic

1. Quarter - Target agreement

Reporting

Dez.Jän.

Feb.

März

April

MaiJuni

Juli

Aug.

Sept.

Okt.

Nov.-Dez.

Jän.

Feb.

März

April

MaiJuni

Juli

Aug.

Sept.

Okt.

Nov.-

Controlling in NPO 9

2. Quarter

Budgeting

• cost calculation for next 3 month

Reporting

• no special

task

Dez.Jän.

Feb.

März

April

MaiJuni

Juli

Aug.

Sept.

Okt.

Nov.-

Berichtswesen

Dez.Jän.

Feb.

März

April

MaiJuni

Juli

Aug.

Sept.

Okt.

Nov.-

Controlling in NPO 10

Monthly reporting

Head of

departme

nt

Controlli

ng

Employees Manager

1.

2.3.4.

Controlling in NPO 11

Ad-hoc reporting

Head of

departme

nt

Controlli

ng

Employees Manager

1.b2.

1.

a

1.b

Controlling in NPO 12

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 13

Thank you for your attention,

and have a nice weekend !!!