management analysis for efficiency in the nonprofit organization

因此，被提出并不一定是构建非营利组织主体必须管理的组织，也不一定是营利性组织。然后，非营利组织及其公共复审应该首先对我们起作用。有一半的公共部门，如基金会、医院和学校，公共部门的部门和政府和市政公司一样完整，在这种情况下，我们应该单独存在于考试中，以确定其严重性。其次，当这种方法被采用时，公司会计方法将作为一种技术变得有效。这种方法是在使用企业会计的基本框架时实现的。例如，在采用复式簿记、权责发生制、会计期间、外部审计、折旧和资产评估等非营利组织方面要非常积极地工作，这不是会计上解决的，而是企业管理和会计解决的，具体从管理分析领域解决。

To be raised as a result is not necessarily to be constructed the organization which the nonprofit organization body only has to manage as well as the profit-pursuing organization. Then, the nonprofit organization and its public reexamination should first work on us. There is the half public sector section such as foundations, the hospitals, and the school, the public sector section as complete as the government and the municipality corporations, and in this case, let's should exist in the examination separately for the severity. Next, when such an approach is adopted, a corporate accounting method will become effective as a technique. This method is achieved while using a basic frame of corporate accounting. For instance, it is necessary to work positively very on the adoption of the nonprofit organization of the double-entry bookkeeping, the accrual basis, the accounting period, and an external audit, depreciation, and the property evaluation, etc. This is not solved in accounting but business administration and accounting are, and is solved from the area of management analysis concretely.