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Budgetierung im Sozialbereich. Eine Einführung am Beispiel eines kleinen gemeinnützigen Vereins

Budgetierung im Sozialbereich. Eine Einführung am Beispiel eines kleinen gemeinnützigen Vereins

          
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About the Book

Studienarbeit aus dem Jahr 2015 im Fachbereich BWL - Industriebetriebslehre, Note: 1,0, Hochschule Esslingen, Sprache: Deutsch, Abstract: Vor der Problematik, den Übergang von ehrenamtlichen zu professionellen Strukturen zu gestalten, stehen viele ambitionierte soziale Projekte. "Mindestgrundlage des Rechnungswesens für alle Sozialunternehmen - unabhängig von Größe und Rechtsform - ist (...) ein zu testierender handelsbilanzieller Jahresabschluss." Hierzu gehört die doppelte Buchführung, mit dem Jahresabschluss bestehend aus Gewinn- und Verlustrechnung sowie der Bilanz. Diese Daten aus der externen Buchhaltung stellen auch bei kleinen Unternehmen der Sozialwirtschaft die Grundlage des internen Rechnungswesens dar. Im Folgenden soll untersucht werden, inwiefern die Budgetierung am Beispiel des Vereins für sozialpädagogisches Segeln e.V. zu einer professionellen Kostenplanung, zur regelmäßigen Kontrolle der Wirtschaftlichkeit und zur strategischen Ausrichtung eines kleinen gemeinnützigen Vereins im Sozialbereich beitragen kann. Zielsetzung ist es, einen Budgetplan zu entwickeln, welcher dem VSS zukünftig als Steuerungsinstrument dient. Die Arbeit klärt zunächst die Begrifflichkeiten rund um Budgetierung und deren Zielsetzung. Anschließend werden unterschiedliche Budgetierungsverfahren verglichen, mögliche Abläufe dargestellt und der Budgetierungsprozess kritisch betrachtet. Vor der Entwicklung eines für den VSS einsetzbaren Budgetplans wird der Verein, dessen Aufbau und sein aktuelles Rechnungswesen und Kostenmanagement vorgestellt. Für das externe Rechnungswesen wird ein neuer Kontenplan entwickelt, dessen Konten anschließend zu Kostenarten zusammengefasst werden. Auf Grundlage von Teilplänen entsteht letztendlich ein beispielhafter Budgetplan für den Verein für sozialpädagogisches Segeln e.V.


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Product Details
  • ISBN-13: 9783668529786
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 32
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3668529787
  • Publisher Date: 20 Sep 2017
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 54 gr


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