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This best-selling nuts-and-bolts workbook, now in its second edition, has become the gold standard for nonprofit managers and boards who must work through the budget cycle. The book offers practical tools and guidance for completing each step of the budgeting process. Designed to be comprehensive and easy to use, The Budget-Building Book for Nonprofits provides everything budgeters and nonfinancial managers need to prepare, approve, and implement their own budgets. Includes new chapters on Zero-Based and Capital Budgeting as well as an accompanying website with spreadsheets, worksheets and a…mehr
This best-selling nuts-and-bolts workbook, now in its second edition, has become the gold standard for nonprofit managers and boards who must work through the budget cycle. The book offers practical tools and guidance for completing each step of the budgeting process. Designed to be comprehensive and easy to use, The Budget-Building Book for Nonprofits provides everything budgeters and nonfinancial managers need to prepare, approve, and implement their own budgets. Includes new chapters on Zero-Based and Capital Budgeting as well as an accompanying website with spreadsheets, worksheets and a new budget-building software, the CMS Nonprofit Budget Builder, designed to help you implement the concepts in the book. The software includes an expandable standard chart of accounts (COA) and will aid in building, organizing, tracking and planning budgets.
THE AUTHORS MURRAY DROPKIN is president of CMS Systems, Inc., a consulting firm that specializes in improving the financial operations of nonprofit and for-profit organizations. He is the coauthor of Bookkeeping for Nonprofits and The Cash Flow Management Book for Nonprofits. JIM HALPIN has written articles for technical publications and has developed accounting software and other applications for clients in a wide variety of industries. He is the coauthor of Bookkeeping for Nonprofits and the coauthor, with Dropkin, of the newsletter Nonprofit Report. BILL LA TOUCHE used his writing, planning, training and organizing skills to help a wide range of individuals, groups, and organizations get what they want from complex business, governmental, and nonprofit entities.
Inhaltsangabe
PART ONE: UNDERSTANDING BUDGETING BASICS. 1. Why Budgets and Budgeting Are Important to Nonprofits. 2. Understanding Basic Types of Nonprofit Budgets: Overview. 3. Key Board and Staff Roles and Responsibilities in Nonprofit Budgeting. 4. Establishing Budget Guidelines, Priorities, and Goals. 5. How Different Sources and Types of Income Can Affect Budgeting. 6. Strategies for Developing Organization-Wide Operating Budgets. PART TWO: STEP-BY-STEP BUDGETING GUIDELINES. 7. Start with the Budget-Building Checklist. 8. Designing Your Budgeting Policies and Procedures. 9. Creating Your Budgeting Calendar. 10. Orienting Program and Department Managers and Staff to Budgeting. 11. Contents of the Annual Budget Preparation Package. 12. Developing Organization-Wide Operating Budgets. 13. Developing Operating Budgets for Individual Programs, Units, or Activities. 14. Major Components of Operating Budgets. 15. Estimating Income and Expenses. 16. Allocating Administrative, Overhead, and Shared Costs. 17. Revising Draft Operating Budgets. 18. Zero-Based Budgeting. 19. Capital Budgeting. 20. Presenting Your Annual Budget Proposal to the Board. 21. Board Review, Revision, and Approval of the Final Budget. 22. Cash Flow Reporting, Forecasting, and Management. 23. Monitoring and Modifying Approved Budgets. 24. Conclusion. PART THREE: PRACTICAL BUDGETING RESOURCES.
PART ONE: UNDERSTANDING BUDGETING BASICS. 1. Why Budgets and Budgeting Are Important to Nonprofits. 2. Understanding Basic Types of Nonprofit Budgets: Overview. 3. Key Board and Staff Roles and Responsibilities in Nonprofit Budgeting. 4. Establishing Budget Guidelines, Priorities, and Goals. 5. How Different Sources and Types of Income Can Affect Budgeting. 6. Strategies for Developing Organization-Wide Operating Budgets. PART TWO: STEP-BY-STEP BUDGETING GUIDELINES. 7. Start with the Budget-Building Checklist. 8. Designing Your Budgeting Policies and Procedures. 9. Creating Your Budgeting Calendar. 10. Orienting Program and Department Managers and Staff to Budgeting. 11. Contents of the Annual Budget Preparation Package. 12. Developing Organization-Wide Operating Budgets. 13. Developing Operating Budgets for Individual Programs, Units, or Activities. 14. Major Components of Operating Budgets. 15. Estimating Income and Expenses. 16. Allocating Administrative, Overhead, and Shared Costs. 17. Revising Draft Operating Budgets. 18. Zero-Based Budgeting. 19. Capital Budgeting. 20. Presenting Your Annual Budget Proposal to the Board. 21. Board Review, Revision, and Approval of the Final Budget. 22. Cash Flow Reporting, Forecasting, and Management. 23. Monitoring and Modifying Approved Budgets. 24. Conclusion. PART THREE: PRACTICAL BUDGETING RESOURCES.
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