1. Controlling in NPO 1 Controlling in Non - Profit - Organisations 30.4.2010

2. Controlling in NPO 2 The Organisation social organisation centre for hearing and visual impaired people (children, youth and adults) 65 employees Managing Director Controlling Administration early intervention Kinder garden after school care centre head of department advisory training

3. Controlling in NPO 3 3. Quarter - Strategic review Budgeting Dez. Jän. Feb. März April Mai Juni Juli Aug. Sept. Okt. Nov. - Berichtswesen Dez. Jän. Feb. März April Mai Juni Juli Aug. Sept. Okt. Nov. - by top managers for next 3 - 5 years –enable clients to manage their lives through own efforts – to support development of the social organisation –training on the job and support integration of the clients

4. Controlling in NPO 4 fromtocontentcharacteristics controllermanager / head of department compared data on 1 paper, key figures, short Dez. Jän. Feb. März April Mai Juni Juli Aug. Sept. Okt. Nov. - Berichtswesen Dez. Jän. Feb. März April Mai Juni Juli Aug. Sept. Okt. Nov. - 3. Quarter - Strategic review Reporting

5. Controlling in NPO 5 4. Quarter – Budget process Budgeting Dez. Jän. Feb. März April Mai Juni Juli Aug. Sept. Okt. Nov. - Berichtswesen Dez. Jän. Feb. März April Mai Juni Juli Aug. Sept. Okt. Nov. - Controller join the managers prepare and fix budget (for one year)

6. Controlling in NPO 6 4. Quarter – Budget process Reporting fromtocontentcharacteristics manager / head of department controller /employee target agreement, target data on paper, electronic Dez. Jän. Feb. März April Mai Juni Juli Aug. Sept. Okt. Nov. - Berichtswesen Dez. Jän. Feb. März April Mai Juni Juli Aug. Sept. Okt. Nov. -

7. Controlling in NPO 7 1.Quarter - Target agreement Budgeting Dez. Jän. Feb. März April Mai Juni Juli Aug. Sept. Okt. Nov. - Berichtswesen Dez. Jän. Feb. März April Mai Juni Juli Aug. Sept. Okt. Nov. - choose 1 of 3 targets of strategic review start of realization calculate the costs for next 3 month

8. Controlling in NPO 8 fromtocontentcharacteristics head of departmant controllerrequired numbers of budgeting electronic controllermanager /head of department summary of budgeting on 1 paper, simple + short, key figures manager /head of department controllerdecisionelectronic 1. Quarter - Target agreement Reporting Dez. Jän. Feb. März April Mai Juni Juli Aug. Sept. Okt. Nov. - Dez. Jän. Feb. März April Mai Juni Juli Aug. Sept. Okt. Nov. -

9. Controlling in NPO 9 2. Quarter Budgeting cost calculation for next 3 month Reporting no special task Dez. Jän. Feb. März April Mai Juni Juli Aug. Sept. Okt. Nov. - Berichtswesen Dez. Jän. Feb. März April Mai Juni Juli Aug. Sept. Okt. Nov. -

10. Controlling in NPO 10 Monthly reporting Head of department Controlling Employees Manager 1. 2. 3. 4.

11. Controlling in NPO 11 Ad-hoc reporting Head of department Controlling Employees Manager 1.b 2. 1.a 1.b

12. Controlling in NPO 12 Variance analyse controller makes target - actual comparison result: variance analyse is send to manager has to decide for countermeasures if variance too large two possibilities: - the target was fixed too high - the realisation had mistakes

13. Controlling in NPO 13 Thank you for your attention, and have a nice weekend !!!