Colby, Susan J.; Rubin, Abigail - In: Strategy & Leadership 33 (2005) 2, pp. 27-32
mission, nonprofit leaders need to have a clear picture of the full costs of operating their programs and services. Design … most nonprofits have a good understanding of the direct costs incurred by their programs, many don't account for indirect … costs. Full cost data can provide invaluable input to decisions about how to allocate resources among programs, whether to …