Matyáš, Ondřej - In: Český finanční a účetní časopis 2013 (2013) 4
Planning and budgeting is a key controlling tool for most of the organizations, including notfor- profit ones. The … paper focuses on specifics of the budgeting process, particularly the phase of drawing up the budget, in non …-governmental organizations (NGOs). Based on the research, the paper identifies main types of budgeting process reflecting NGOs’ financing models …