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• W38605514 abstract "In Hong Kong, Special Administrative Region (SAR) of the People's Republic of China, non-government organizations (NGOs) play a pivotal role in the planning and provision of social services. With the government's emphasis on accountability, output control and cost-effectiveness in the delivery of services, NGOs need information to measure their activities, link their inputs with outputs, and facilitate accomplishing their goals. This research investigates how the Activity Based Costing (ABC) model can be applied to an NGO in Hong Kong SAR in determining the activity and service costs, analyzing the activity and service performance, and measuring the linkage between inputs and outputs. In Hong Kong, Special Administrative Region (SAR) of the People's Republic of China, non-government organizations (NGOs) play a pivotal role in the planning and provision of social services. The Government spends public money on welfare services through subvention and monitoring the staffing and service provision of these agencies. In the area of fiscal management, a non-government organization works out its budget according to its service goals and mission, content and scope of service provision as well as administrative and other relevant concerns. Then, the budget is submitted to the Social Welfare Department for approval. Theoretically, the fiscal budget serves as a basis for the planning, coordination and control of service provision. There are generally three types of fiscal budgeting: incremental, evaluative and negotiative (Stretch 1984). The majority of non-government organizations have adopted the incremental model to prepare their annual estimates for operational expenses. Since 90% of direct welfare services in Hong Kong SAR are provided by NGOs with subvention from the government, a significant amount of public money is spent on the subvention of these organizations. In the 1999 to 2000 financial year, $6.2 billion (i.e. US$0.8 billion) has been earmarked for social welfare subvention and a staff force of 27,000 was maintained. In 2001, the traditional government subvention to NGOs by budgeted line items was reformed to a Lump Sum Grant (LSG) arrangement with the objectives of enhancing accountability and achieving greater cost-effectiveness in the delivery of welfare services. LSG changes the subvention system from one of input control to output control, so as to ensure the efficiency of quality service and satisfaction of service users' needs. From the Government's point of view, the LSG arrangement has given up the traditional model of input control in financial arrangement and provided NGOs flexibility in the deployment of resources to meet evolving service demands. As a result, resource allocation is directly linked to the performance monitoring system. The emphasis on output control and efficiency of quality service reflects a user-oriented approach that draws on agency goals and the particular needs of service users to design a variety of service programs. A close relationship is maintained between resource allocation and service programs within the budget. In other words, the adequacy of resource allocation is measured by the output of service programs, and the decisionmakers have to evaluate the effectiveness of such programs in order to decide on the details of the budget. The priority of different service programs is therefore set against three factors: the achievement of goals, feasibility of the service programs and the amount of cost expenses. This research investigates how the Activity Based Costing (ABC) model can be applied to an NGO in Hong Kong SAR in determining the activity and service costs, analyzing the activity and service performance, and measuring the linkage between inputs and outputs. Based upon the ABC information, a Value Chain framework is also suggested for NGOs to balance their performance in serving various stakeholders. The second section of this paper after the introduction is to differentiate the decision models employed by the NGOs and commercial organizations. …" @default.
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• W38605514 date "2003-09-01" @default.
• W38605514 modified "2023-09-28" @default.
• W38605514 title "Application of Activity Based Costing (ABC): The Case of a Non-Government Organization" @default.
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