Proposed Financial Indicators for Measuring the Efficiency of Resource Development in Non-Governmental Organizations
##plugins.themes.bootstrap3.article.main##
https://orcid.org/0009-0007-7790-5771
Abstract
Proposed Financial Indicators for Measuring the Efficiency of Resource Development in Non-Governmental Organizations
This study examined proposed financial indicators to measure the efficiency of resource development in non-governmental organizations (NGOs). The aim was to enable NGOs, official authorities, donors, and contributors to evaluate the financial performance of NGOs in terms of resource development. The proposal included eight financial indicators categorized into four main dimensions: total revenues and donations, general revenues and donations, restricted revenues and donations, and in-kind donations. The study defined both the standard and achieved scores for each indicator. The total score for all indicators was set at 10 points, with the value of each indicator clearly specified. The proposed model was applied to 15 NGOs to assess their efficiency in resource development over the period from 2019 to 2023, calculating the total score for each organization across the study years as well as the average score for the entire period. The study recommended conducting further research on financial analysis in NGOs, encouraging NGOs to publish their financial reports on their official websites, and benefiting from the experience of the National Center for Non-Profit Organizations in Saudi Arabia.
##plugins.themes.bootstrap3.article.details##
Financial analysis, Financial Performance,, Non-Governmental Organizations, Resource Development, Financial Indicators
This work is licensed under a Creative Commons Attribution 4.0 International License.
JSS publishes Open Access articles under the Creative Commons Attribution (CC BY) license. If author(s) submit their article for consideration by JSS, they agree to have the CC BY license applied to their work, which means that it may be reused in any form provided that the author (s) and the journal are properly cited. Under this license, author(s) also preserve the right of reusing the content of their article provided that they cite the JSS.
