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

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)