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Building the Knowledge Base of Nonprofit Management:
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Appropriate Cost Reporting: An Indispensible Link to Accountability
Abstract
As a response to the call for accountability, social work
administrators have turned to the use of tools that measure input
& output developed for business administration, eg, cost-benefit
& cost-effectiveness analysis. Social work administrators have
primarily been concerned with the difficulty of measuring social work
outputs & have neglected the difficulty of measuring costs. In
order to promote a better understanding of costs & their
complexity, five cost reporting approaches utilizing actual cost data
are described. The results suggest that choice of approach has a
definite effect on cost outcome. Therefore, in order to promote
accountability, social work administrators must make every effort to
understand & be involved in the measurement of costs as well as
outputs. HA.
Journal
(Fall 1980)
vol4
no3
pages31-41
Categories
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Nonprofit Management
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Financial Planning and Management
