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Wirkungsorientierte Geschäftsberichte für gemeinnützige Vereine

Wirkungsorientierte Geschäftsberichte für gemeinnützige Vereine

          
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About the Book

Studienarbeit aus dem Jahr 2018 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,3, Alice-Salomon Hochschule Berlin, Sprache: Deutsch, Abstract: Für profitorientierte Unternehmen sind Geschäftsberichte die Visitenkarte. Doch wie ist das bei gemeinnützigen Vereinen? Profitorientierte Unternehmen sind gesetzlich verpflichtet, über den Verlauf des Geschäftsjahres Bericht zu erstatten. Der Geschäftsbericht ist dafür das wichtigste schriftliche Mittel (Mast 2010, S. 284), dessen Bedeutung womöglich noch weiter wächst. (Gabrysch 2017) Vereine liefern meistens neben einem Jahresabschluss einen Tätigkeitsbericht ab, der jedoch nicht genormt ist und bei kleinen Vereinen manchmal sogar nur mündlich erfolgt. Im Kontext einer Professionalisierung des gemeinnützigen Sektors und einer Konkurrenz um Fördergelder oder Spenden ist es sinnvoll, über die Bedeutung von Geschäftsberichten der gemeinnützigen Vereine nachzudenken. Geschäftsberichte strukturell zu analysieren wurde Thema der vorliegenden Hausarbeit, weil die Autorin in ihrer eigenen beruflichen Tätigkeit Geschäftsberichte verfasste und Geschäftsberichte anderer Vereine las, vor allem im Bereich der Kinder- und Jugendhilfe. Da Geschäftsberichte bei Vereinen nicht gesetzlich vorgeschrieben und in der Form kaum reglementiert sind, werden sie manchmal als Kür verstanden oder als lästige Pflicht ohne praktischen Nutzen. Nicht für die Schublade zu schreiben, sondern einen Nutzen zu ziehen für die Steuerung und Kommunikation nach innen und außen ist für gemeinnützige Vereine genauso sinnvoll wie für profitorientierte Unternehmen. Hier eine sinnvolle Herangehensweise an das Erstellen und Verwenden von Geschäftsberichten zu finden, war der Autorin Anlass zur Erarbeitung der vorliegenden Hausarbeit. Die zentrale Fragestellung dieser Hausarbeit lautet: Ist es für Vereine sinnvoll, einen Geschäftsbericht zu verfassen, der für Außenstehende die Wirkung des Vereins verdeutlicht?


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Product Details
  • ISBN-13: 9783346107701
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 26
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3346107701
  • Publisher Date: 13 Jan 2020
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 45 gr


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