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Leistungsprogrammplanung karitativer Nonprofit-Organisationen als Instrument des Ethik-Controlling: eine exemplarische Analyse des Portfolios diakonischer Sozialleistungsunternehmen in Vorpommern

Portfolio management of caritative nonprofit oganisations
[journal article]

Fleßa, Steffen; Westphal, Jan

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Please use the following Persistent Identifier (PID) to cite this document:http://nbn-resolving.de/urn:nbn:de:0168-ssoar-429836

Further Details
Abstract "This paper presents a portfolio analysis of diaconic institutions in the region of Western Pomerania. It is built on an adopted BCG-matrix and reveals strengths and weaknesses of existing service packages. It is obvious that a service is usually started when a diaconic institution realizes a social necessity for aid, but no financial support is given by insurances or the government. In order to be able to render this service the institution must have funds raised by donations or by cash flows from products that are generating profit. However, this will call for-profit competitors on the market and challenge the system of internal subsidy." (author's abstract)
Keywords Diakonisches Werk; social benefits; donation; portfolio management; analysis; service; financial assistance; management planning; management; program planning
Classification Methods and Techniques of Data Collection and Data Analysis, Statistical Methods, Computer Methods; Management Science
Document language German
Publication Year 2008
Page/Pages p. 345-362
Journal Zeitschrift für Wirtschafts- und Unternehmensethik, 9 (2008) 3
ISSN 1439-880X
Status Published Version; peer reviewed
Licence Deposit Licence - No Redistribution, No Modifications