THE COST OF FUNDRAISING AS A SIGNIFICANT COMPONENT OF TRANSACTION COSTS IN ORGANIZATIONS OF THE NONPROFIT SECTOR OF THE ECONOMY
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2016, Vol 21, Issue 9
Abstract
Defined the concept of cost of fundraising as an object of accounting, under which understand the cost of non-profit organizations related to her work on search and attraction of resources for realization of socially important projects and meet current needs. Given the range of such costs – costs of search for a donor, costs for the preparation and presentation of the project and the costs associated with obtaining resources – and positioned them in the aggregate, of transaction costs non-budget non-profit organizations. The proposed matrix representation of the transactional nature of the costs to fundraising.
Authors and Affiliations
O. O. Vysochan
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