Verbands-Management VM

Verbands-Management VM
The journal «Verbands-Management» (VM) started in 1976, publishes every four months with current contributions around the Third Sector. The editors are based at the Institute for Research on Management of Associations, Foundations and Co-operatives (VMI) of the University of Freiburg (CH). The aim of the publication is to make modern management knowledge available to NPOs through original contributions by scientists and practitioners to reach a broad readership. Accordingly, various contributions deal with new management tools and techniques or practical application examples. In addition, the VM reports in scientific papers on relevant research results in the Third Sector. Current developments in the NPO sector in Switzerland, Germany and Austria are also taken up and commented on by qualified authors. Book reviews, news from the Third Sector and information on conferences and important events complete the publication.

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Université de Fribourg

Finanzierungsmix und Effizienz in Spenden sammelnden Organisationen

Gmür, Markus

In: Verbands-Management, 2012, vol. 38, no. 2, p. 28-39

Spenden sammelnde Organisationen besitzen beträchtliche und in der Praxis eher unterschätzte Freiheitsgrade in der Bestimmung ihres Finanzierungsmix. Der Beitrag erläutert im ersten Schritt sieben verschiedene Kalküle, die bei der Festlegung des angestrebten Mix aus privaten Spenden, öffentlichen Beiträgen und Leistungsentgelten eine Rolle spielen können. Im zweiten Teil wird auf Basis...