Pengurusan dan Pentadbiran 09.ppt

7/27/2019 Pengurusan dan Pentadbiran 09.ppt

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“Nonprofit " - a type of business -- one which isorganized under rules that forbid the distribution of

profits to owners.

"Profit " - is a relatively technical accounting term,related to but not identical with the notion of a

surplus of revenues over expenditures.

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• Most [registered!] nonprofits businessesare organized into corporations [or associations!].



• Clients - ultimately directed toserving clients.

• The "consumers" or "customers"of the nonprofit's services.

Services can be in the form of tangible or intangible products.

• Board - The board is comprised of individuals and representative of the organizations clients.

• Motivated by a desire to serve thecommunity and the personalsatisfaction of volunteering.

• Nonprofit board members may notreceive monetary compensation

for serving on the board.



• Board Chair - coordinating the work of theboard, executive director and committees.

• The chair's role may have appointivepower for committees, depending on whatis specified about this role in the bylaws.



• Commit tees - The boardchooses to carry out itsoperations using a variety of

board committees

• Execu t ive Directo r - Theboard typically chooses tohave this one person who isultimately responsible tocarry out the wishes of theboard.

• Accountable for the work of the staff and supports thework of the boardcommittees



• Staff - Staff report to theexecutive director andmay support the work of the committees

• Volunteers - Volunteers

are unpaid personnel whoassist staff, serve oncommittees and generallywork under the direction

of the executive director



• Governance

The governancefunction of a nonprofitis responsible to

provide overallstrategic direction,guidance and controls



• Programs - Nonprofits work from their overall mission, or purpose, to identify a few basic service goals which mustbe reached to accomplish their mission.

• Resources are organized into programs to reach each goal.

• Through programs in terms of inputs, process, outputs andoutcomes. Inputs are the various resources needed to runthe program, e.g. money, facilities, clients, program staff,etc.

• The process - how the program is carried out, e.g., clientsare counseled, children are cared for, art is created,association members are supported, etc.

• The outputs - units of service, e.g., number of clients

counseled, children cared for, artistic pieces produced, or members in the association.

• Outcomes - impacts on the clients receiving services, e.g.,increased mental health, safe and secure development,richer artistic appreciation and perspectives in life,

increased effectiveness among members, etc.



• Central adm inistrat ion - the staff and facilities running all programs.

• Nonprofits - keep costs of central administration low in proportion tocosts to run programs.



A sole proprietorship is a company with one owner that is not registered with the state as a limited

liability company (LLC) or a corporation



Personal Liability for Business Debts

A sole proprietor can be held personally liable for any business-related obligation.

This means that if your business doesn't pay a supplier, defaults ona debt, or loses a lawsuit, the creditor can legally come after your house or other possessions.



Example 1: Lester is the owner of a small manufacturing business.When business prospects look good, he orders $50,000 worth of

supplies and uses them in creating merchandise. Unfortunately,there's a sudden drop in demand for his products, and Lester can'tsell the items he has produced. When the company that sold Lester the supplies demands payment, he can't pay the bill. As soleproprietor, Lester is personally liable for this business obligation.This means that the creditor can sue him and go after not onlyLester's business assets, but his personal property as well. This caninclude his house, his car, and his personal bank account.



Partnership

- a business with more than one owner thathas not filed papers with the state tobecome a corporation or LLC (limitedliability company)

- Two basic types of partnerships – general partnerships and limited

partnerships

-The general partnership is the simplestand least expensive co-owned businessstructure to create and maintain.



Personal Liability for All Owners

Partners are personally liable for all business debts and obligations, includingcourt judgments.

If the business itself can't pay a creditor, such as a supplier, lender, or landlord, the creditor can legally come after any partner's house, car, or other possessions.



Personal Liability for All Owners

Joint Authority

Any individual partner can usually bind thewhole business to a contract or other business deal.

For instance, if your partner signs a year-long contract with a supplier to buy

inventory at a price your business can't afford, you can be held personallyresponsible for the money owed under the contract.

Joint Liability

Each individual partner can be sued for -- and required to pay -- the full

amount of any business debt. If this happens, an individual partner's onlyrecourse may be to sue the other partners for their shares of the debt.

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Pengurusan dan Pentadbiran 09.ppt