Vol.4, No 1, 2007 pp. 53 - 59
UDC 005.585(497.2)
THEORETICAL SUPPORTING POINTS
REGARDING THE PERFORMANCE ASSESSMENT
OF BULGARIAN NON-PROFIT ORGANIZATIONS
IN THE PROCESS OF EUROINTEGRATION
Roumiana Pojarevska
UNWE, Department "Accounting and analysis", Sofia , Bulgaria
The development of the Bulgarian non-profit organizations during the recent years, and the considerable amount of resources they mobilize, put the necessity of their performance assessment on the agenda. The study of the opportunities for assessment is motivated by the necessity also to attract and involve greater social donors - national and international. The investments the governments and private sponsors are expected to make in the organizations will depend on their social return and profitability potential. In the process of investigation of the practices of the Bulgarian non-profit organizations, it was found that such an assessment is usually not performed and, if performed, it is quite limited. Taking into account that it would be difficult to apply a single methodology to organizations of different legal status, scope of activity and purposes, we are going to try and outline the assessment guidelines relying on the achievements of the countries characterized by a developed and efficient non-profit sector. The issues relating to the performance assessment of non-profit sector are not a national phenomenon only. The dispute among experts exists in many directions: regarding the "profitability" of activity; regarding measurement of social resonance of the functioning of the sector; regarding the place and significance of financial indicators in the assessment process, but the most controversial issue is the possibility to apply traditional methods of assessment to non-profit organizations. The greater part of specialists agree in this respect that, on the macro-social level, the sector offers a model of a new organizational form where the cooperation and cohesion contribute to overcome separation between different economy sectors. The system of non-profit organizations, in their point of view, could be considered to form a part of the new public management method in which governments are more and more dependant on the organizations for solving the social problems. Thus, non-profit structures turn out to be a local development instrument and a new source of dynamics based on innovative approaches. Ideal purpose organizations could offer new services that the market economy is unable to offer or has no capacity for that. The development and expansion of the scope of activity of the "third system" is explained exactly by the inability of the public sector to meet the new requirements and to bring satisfying responses for the existing ones.
Key Words:
ideal purpose organization, social purpose enterprise, accounting, financial report, accounting balance sheet, income statement, cash flow statement, statement of shareholder's equity, accounting policy and other explanatory notes, chart of accounts
TEORETSKE TAČKE PODRŠKE KOJE SE TIČU PROCENE POREZA U BUGARSKIM NEPROFITNIM ORGANIZACIJAMA
U PROCESU EVROINTEGRACIJA
Razvoj bugarskih neprofitnih organizacija tokom poslednjih godina, i značajan iznos resursa koji oni mobilišu, dovode do neophodnosti oporezivanja njihovog delovanja. Analiza mogućnosti oporezivanja motivisana je neophodnošću da privuče i uključi važnije društvene donatore - nacionalne i međunarodne. U procesu istraživanja prakse bugarskih neprofitnih organizacija, utvrđeno je da procene uglavnom nisu izvođene, i da su, ukoliko jesu, prilično limitirane. Uzevši u obzir da bi bilo teško primeniti istu metodologiju na organizacije različitog pravnog statusa, obima aktivnosti i svrhe, mi ćemo pokušati da damo preporuke u skladu sa dostignućima u zemljama koje karakteriše razvijen i efikasan neprofitni sektor.
Ključne reči:
računovodstvo, finansijski izveštaj, računovodstveni završni izveštaj,
izveštaj tokova gotovine, računovodstvena politika
