Modelos de eficiencia y eficacia en la gestión de fundaciones
In contrast to general corporations, in which ownership requires benefits to provide a return on capital, it's possible to measure efficiency in management by means of annual accounts, namely the account of the income statement. As far as foundations are concerned, despite the greater demand on...
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| Tipo de recurso: | tesis de maestría |
| Fecha de publicación: | 2016 |
| País: | España |
| Institución: | Universidad de Oviedo (UNIOVI) |
| Repositorio: | RUO. Repositorio Institucional de la Universidad de Oviedo |
| Idioma: | español |
| OAI Identifier: | oai:digibuo.uniovi.es:10651/39108 |
| Acceso en línea: | http://hdl.handle.net/10651/39108 |
| Access Level: | acceso abierto |
| Palabra clave: | Fundaciones Eficiencia Eficacia Plan de actuación |
| Sumario: | In contrast to general corporations, in which ownership requires benefits to provide a return on capital, it's possible to measure efficiency in management by means of annual accounts, namely the account of the income statement. As far as foundations are concerned, despite the greater demand on accounting, results on that account cannot be evaluated. Not only economical benefits are generated by their actions the introduction of indicators let us measure the impact of their activities on society is still required. The focus of this paper to study other methods and to analyze these results outside accounting, as well as effectiveness and efficiency, and the possibility to assess the management of foundations. |
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