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Costing nonprofit services: developments, problems, and issues.

C F Hairston

    Administration in Social Work
    |January 5, 1986
    PubMed
    Summary

    This review examines cost accounting in nonprofits, highlighting challenges and solutions for financial management. It focuses on improving practices within voluntary health and welfare organizations.

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    Area of Science:

    • Nonprofit Financial Management
    • Accounting and Auditing

    Background:

    • Cost accounting practices in the nonprofit sector are underdeveloped.
    • Significant conceptual, methodological, and practical barriers hinder the effective use of cost accounting.

    Purpose of the Study:

    • To review the current state of cost accounting in nonprofit organizations.
    • To identify challenges impeding the use of cost accounting.
    • To propose approaches for advancing nonprofit financial management knowledge.

    Main Methods:

    • Literature review of cost accounting in the nonprofit sector.
    • Analysis of conceptual, methodological, and practical problems.
    • Synthesis of approaches for knowledge advancement.

    Main Results:

    • Current cost accounting in nonprofits faces substantial obstacles.
    • Effective implementation requires addressing conceptual and practical issues.
    • Specific focus on voluntary health and welfare organizations reveals unique challenges.

    Conclusions:

    • Advancing nonprofit financial management necessitates overcoming existing cost accounting barriers.
    • Further research and practical strategies are needed to enhance cost accounting utility.
    • Improved cost accounting can strengthen the financial oversight of nonprofit entities.

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