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Anthony and Young's MANAGEMENT CONTROL IN NONPROFIT ORGANIZATIONS, 7e includes an abundance of cases that apply to a variety of nonprofit organizations. MANAGEMENT CONTROL IN NONPROFIT ORGANIZATIONS, 7e provides faculty with contemporary management control theory combined with classic and contemporary cases that can be used to augment the learning process. The cases vary in length so that faculty may use this text in a beginning or advanced class.

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CONTENTS
PART Ⅰ Introduction = 1
 Chapter 1 The Management Control Function = 3
  Planning and Control Activities = 4
   Strategic Planning = 4
   Task Control = 4
   Management Control = 5
  The Management Control Environment = 5
   Organizationd Structure = 6
   Organizational Relationships and Members behavior = 6
   Information = 7
   Efficiency and Effectiveness = 11
  The Management Control structure = 12
   Types of Responsibility Centers = 13
   Mission Centers and Service centers = 15
   Responsibility Centers and Programs = 16
  The Management Control process = 18
   Programming = 18
   Budget Preparation = 19
   Operating and Measurement = 20
   Reporting and Evaluation = 20
   Characteristics of a Good Management Control System = 21
  Boundaries of Management Control = 22
  Boundaries of this Book = 23
   Exclusion of Systems Approach = 24
  Suggested Additional Readings = 25
  Case 1-1 Hoagland Hospital = 26
  Case 1-2 Boston Public Schools = 36
 Chapter 2 Characteristics of Nonprofit Organizations = 47
  Nature of the Nonprofit Sector = 48
   Diversity of Demands on Managers = 50
   Size and Composition of the Nonprofit Sector = 50
  Characteristics of Nonprofit Organizations = 52
  The Profit Measure = 52
   usefulness of the Profit Measure = 53
  Tax and Legal Considerations = 55
   Tax Considerations = 55
   Legal Considerations = 57
  Service Organizations = 59
  Constraints on Goals and Strategies = 59
   Diversification through New Ventures = 60
  Source of Financial Support = 61
   Contrast between Client-Supported and Public-Supported Organizations = 62
  Professionals = 63
  Governance = 65
   Governing Boards in Nonprofit Organizations = 65
   Government Organizations = 66
  Political Influences = 67
   necessitry for Reelection = 67
   Public Visibility = 68
   Multiple External Pressures = 68
   Legislative Restrictions = 68
   Management Turnover = 68
   Civil Service = 69
  Tradition = 69
   Barriers to Progress = 69
  Summary = 70
  Appendix Differences among Nonprofit Organizations = 70
  Suggested Additional Readings = 74
  Case 2-1 Boston Symphony Orchestra, Inc. = 75
  Case 2-2 Metropolitan Institute of Art = 81
PART Ⅱ Management Control Principles = 93
 Chapter 3 General-Purpose Financial Statements = 95
  Nature of Accounting Priniciples = 95
   Source of Prineiples = 96
  Financial Statements = 96
   Balance Sheet = 97
   Operating Statement = 97
   The Statement of Cash Flows = 98
  Features of Nonprofit Accounting = 98
   Revenues = 98
   Expenses = 101
   Significance of Net Income = 104
   Reporting Expenses and Revenues = 105
  Contributed Capital and Fund Accounting = 106
   Capital Contributions = 106
   Financial Statement Presentation = 107
   Endowment Fund = 108
   Plant Fund = 109
   Other Fund Types = 109
   Transfers = 110
  Variations in Practice = 111
   State and Local Government = 111
   Federal Government = 112
   Problems with Inconsistent Practices = 114
  Summary = 114
  Suggested Additional Readings = 115
  Case 3-1 Brookstone Ob-Gyn Associates (B) = 117
  Case 3-2 Menotomy Home Health Services = 123
  Case 3-3 Transitional Employment Enterprises, Inc. = 129
  Case 3-4 Michael Morris University = 136
  Case 3-5 City of Douglas = 141
  Appendix Basics of Financial Accounting = 149
  Case 3A-1 Brookstone Ob-Gyn associates (A) = 165
  Case 3A-2 Early Years Day Care Center = 171
  Case 3A-3 National Helontological Association = 172
  Case 3A-4 Gotham Meals on Wheels = 175
 Chapter 4 Full-Cost Accounting = 178
  Uses of Full-Cost Information = 178
   Pricing = 178
   Profitability Assessments = 179
   Comparative Assessments = 179
  Cost Accounting System Decisions = 180
   Final Cost Object = 180
   Intermediate Cost Objects = 181
   Cost Centers = 182
   Direct and Indirect Costs = 183
   Bases of Allocation = 183
   The Allocation Method = 185
   Distributing Mission Center Costs to Cost Objects = 187
   Summary of Cost Accounting System Decisions = 189
   Interactive Effects = 192
  Complicating Factors = 192
   Defining Direct Costs = 192
   Appropriateness of Indirect Costs = 193
   Standard Costs = 194
   Capital Employed = 196
   Opportunity Costs = 196
   Imputed Costs = 197
  Problems with Using Full-Cost Information = 197
   Porblems with Statistical Systems = 198
  Published Cost Principles = 198
  Appendix A Cost Accounting Terminology = 199
  Appendix B The Reciprocla Method of Cost Allocation = 200
  Suggested Additional Readings = 202
  Case 4-1 Crosswell University Hospital = 203
  Case 4-2 Jefferson High School = 212
  Case 4-3 Rosemont Hill Children's Center = 218
  Case 4-4 Charles W. Morgan Museum = 222
 Chapter 5 Measurement and Use of Differential Costs = 235
  The Nature of Cost Analyses for Alternative Choice Decisions = 235
  Cost Behavior = 237
   Fixed Costs = 237
   Step-Function Costs = 237
   Variable Costs = 238
   Semivariable Costs = 238
   Total Costs = 240
  Breakeven Analysis = 242
   Unit Contribution = 244
   Fundamental Assumptions of Breakeven Analysis = 245
  Estimating the Cost-Volume Relationship = 247
   High-Low Method = 248
   Scatter Diagram Method = 248
   Least Squares or Linear Regression Method = 249
   Incremental Method = 249
   Element Analysis = 250
  Complicating Factors = 250
   Use of Information from Full-Cost reports = 250
   Differential Costs versus Variable and Fixed Costs = 252
   Contribution to Overhead Costs = 254
  The Contract-Out Decision = 255
   Nature of the Contract-Out Decision = 255
   Absence of General Principles = 256
   Role of Depreciation = 256
   The Move toward Privatization = 257
  Summary = 259
  Suggested Additional Readings = 259
  Case 5-1 Centerville Home Health Agency = 261
  Case 5-2 Springfield Handyman Program = 264
  Case 5-3 Abbington Youth Center = 265
  Case 5-4 Lakeside Hospital = 268
  Case 5-5 Town of Belmont = 273
 Chapter 6 Pricing Decisions = 278
  Relevance of Pricing to Management Control = 278
   Client Behavior = 279
   Measure of Output = 280
   Behavior of Managers = 280
  Normal Pricing = 281
   Rationale for Normal Pricing = 281
   Full Cost = 283
   Estimating the Margin = 285
   The Pricing Unit = 285
   Prices Influenced by Outside Forces = 287
  Variations from Normal Prices = 288
   Cost Reimbursement = 288
   Market-Based Prices = 289
   Prospective Prices = 290
   Danger of Normal Pricing = 290
  Pricing Subsidized Services = 290
   Subsidy of Certain Services = 291
   Subsidies for Some Clients = 292
   Subsidies for All Clients = 293
  Free Services = 294
   Public Goods = 294
   Quasi-Public Goods = 295
   Charges for Peripheral Services = 296
   Other Free Services = 297
  Transfer Prices = 297
   Motivational Considerations = 297
   Setting Transfer Prices = 298
   Measure of Efficiency = 299
  Summay = 300
  Suggested Additional Readings = 301
  Case 6-1 Harlan Foundation = 302
  Case 6-2 Grindel College = 305
  Case 6-3 Town of Waterville Valley = 310
  Case 6-4 White Hills Children's Museum = 319
  Case 6-5 National Youth Association = 322
PART Ⅲ Management Control Systems = 325
 Chapter 7 The Management Control Environment = 327
  The Organizational Structure = 328
   Responsibility Centers = 329
   Types of Responsibility Centers = 329
   Criteria for Profit Centers = 330
   Profit Centers and Managerial Autonomy = 332
  The Program Structure = 332
   Components of a Program Structure = 334
   Criteria for Selecting a Program Structure = 336
   Matrix Organizations = 337
  The Information Structure = 340
   Information for Comparative Purposes = 341
   The Account Structure = 341
  Administrative Factors = 343
   Types of Rules = 343
   The Reward Structure = 344
  Behavioral Factors = 345
   Personal Goals and Needs = 345
   Goal Congruence = 346
   Cooperation and Conflict = 347
   The Bureaucracy = 348
   Role of the Controller = 349
  Cultural Factors = 350
   Management Attitude = 350
   Other Aspects of Culture = 351
  Summary = 351
  Suggested Additional Readings = 352
  Appendix A A Program and Expense Element Structure = 352
  Appendix B Types of Accounts in the Account Structure = 355
  Case 7-1 Rural Health Associates (A) = 358
  Case 7-2 Piedmont University = 367
  Case 7-3 New York City Sanitation Department = 371
  Case 7-4 Office of Economic Opportunity = 374
  Case 7-5 Lomita Hospital = 380
 Chapter 8 Programming = 392
  Nature of Programming = 392
   Programming and Budgeting = 392
   Programming and Strategic Planning = 393
   Goal, Objectives, and Programs = 394
   Linking Goals, Objectives, and Progrmas = 397
  Participants in the Programming Process = 398
   Planning Staff = 398
   Role of the Controller = 399
  Process for Considering a Proposed New Program = 400
   Initiation = 400
   Screening = 400
   Technical Analysis = 402
   Political Analysis = 402
   Decision and Selling = 403
  Formal Programming Systems = 405
   The Planning, Programming, and Budgeting System = 406
   The Programming Period = 406
   Steps in a Formal Programming System = 407
  Summary = 410
  Additional Suggested Readings = 410
  Case 8-1 Suard College = 411
  Case 8-2 Wright State University = 414
  Case 8-3 South Brookfield Hospital = 419
 Chapter 9 Program Analysis = 431
  Benefit／Cost Analysis = 431
   Status of Benefit／Cost Analysis = 432
   Role of Benefit／Cost Analysis = 432
   Clarifying Goals = 434
   Proposals Susceptible to Benefit／Cost Analysis = 435
   Benefit／Cost as a Way of Thinking = 437
  Some Analytical Techniques = 438
  Capital Investment Analysis = 438
   Payback Period Analysis = 438
   Present Value Analysis = 438
   Net Present Value Analysis = 439
   Benefit／Cost Ratio = 441
   Internal Rate of Return = 441
   Choice of a Discount Rate = 442
   Problems Associated with Low Discount Rates = 444
   Incorporating Risk into the Analysis = 446
  Use of Models = 447
   Limitations of Models = 449
  Quantifying the Value of a Human Being = 449
  Summary = 452
  Appendix The Concept of Present Value = 453
  Suggested Additional Readings = 454
  Case 9-1 Yoland Research Institute = 458
  Case 9-2 Downtown Parking Authority = 460
  Case 9-3 New York City Asphalt Plant (A) = 463
  Case 9-4 New York City Asphalt Plant (B) = 468
  Case 9-5 Disease Control Programs = 471
 Chapter 10 Operations Budgeting = 481
  The Capital budget = 481
  Genral Nature of the Opeating Budget = 482
   Relationship between Programming and Budgeting = 482
   Two-Stage Budgets = 483
   Contrast with For-Profit Companies = 483
  Components of the Operating Budget = 484
   Revenues = 484
   Expenses and Expenditures = 487
   Output Measures = 489
  Steps in the Operations Budgeting Process = 490
   Dissemination of Guidelines = 491
   Preparation of Budget Estimates = 492
   Review of Budget Estimates = 494
   Budget Approval = 499
  Summary = 499
  Appendix Some Budget Ploys = 500
  Suggested Additional Readings = 509
  Case 10-1 Orion College = 510
  Case 10-2 Moray Junior High School = 515
  Case 10-3 Urban Arts Institute = 521
  Case 10-4 Fernwood College = 536
  Case 10-5 Rush-Presbyterian-St. Luke's Medical Center = 544
 Chapter 11 Control of Operations = 567
  Financial Control in General = 567
   Types of Financial Control = 568
   Flow of Spending Authority = 569
   Budget Adjustments = 571
  Financial Control via the Accounting System = 572
   General Characteristics = 572
   Encumbracne Accounting = 574
  Financial Control via Auditing = 574
   Internal Auditing = 574
   External Auditing = 577
  Performance Control = 578
   Relationship to Task Control = 578
   Relationship to Producitvity = 579
   Role of Operational Auditing = 580
  Project Control = 585
   Specification of Work Packages = 585
   Preparation of Schedules and a Budget = 586
   Reporting of Outputs and Costs = 586
  Behavioral Considerations = 586
   Senior Management Involvement = 586
   Importance of Adequate Staffs = 586
   Balance between Freedom and Restraint = 588
   Motivation = 588
  Summary = 591
  Appendix The Encumbrance Accounting Process = 592
  Suggested Additional Readings = 595
  Case 11-1 Hospital San Pedro = 596
  Case 11-2 Northeast Research Laboratory (A) = 599
  Case 11-3 Northeast Research Laboratory (B) = 606
  Case 11-4 WIC Program = 619
 Chapter 12 Measurement of Output = 630
  Basic Measurement Categories = 631
   Social Indicators = 631
   Results Measures = 632
   Process Measures = 632
   Linkage among Measures = 636
  Issues in Selecting Output Measures = 637
   Subjective versus Objective = 638
   Quantitative versus Nonquantitative = 638
   Discrete versus Scalar = 639
   Actual versus Surrogate Measures = 639
   Quantitiy versus Quality = 640
  Implementing Output Measures : Some general Propositions = 642
   Proposition 1 Some Measure of Output Is Usually Better than None = 642
   Proposition 2 If Feasible, Compare Output Measures to Measures Available from Outside Sources = 643
   Proposition 3 Use Measures that Can Be Reported in a Timely Manner = 644
   Proposition 4 Develop a Variety of Measures = 646
   Proposition 5 Don't Report More Information than Is Likely to be Used = 647
   Proposition 6 Don't Give More Credence to Surrogates than Is Warranted = 648
  Comparison of Output Measures for Strategic Planning and Management Control = 648
   Precision = 648
   Causality = 649
   Responsibility = 649
   Timeliness = 650
   Cost = 650
   Relation to Program Elements = 650
  Summary = 650
  Suggested Additional Readings = 652
  Case 12-1 Morazan and Izaltenango = 652
  Case 12-2 Davidson Community Health Center = 661
  Case 12-3 Charlottesville Fire Department = 673
 Chapter 13 Reporting on Performance : Technical Aspects = 679
  Types of Information = 679
  Types of Organizations = 680
   Businesslike Organizations = 681
   Fixed-Resource Organizations = 681
   Fixed-Job Organizations = 682
   Role of Responsibility Centers = 682
  Variance Analysis = 682
   Volume Variances = 683
   Mix Variances = 685
   Selling Price Variances = 685
   Rate Variances = 685
   Usage／Efficency Variances = 686
   Use of Variance Analysis = 687
  Ann Illustration of Variances in a Hospital Setting = 688
  Variance Analysis and Management Control = 694
  Other Measures = 695
  Summary = 695
  Appendix Computing Variances = 696
  Suggested Additional Readings = 699
  Case 13-1 Pacific Park School = 700
  Case 13-2 Arnica Mission = 702
  Case 13-3 Nucio Hospital = 704
  Case 13-4 University Daycare Center = 705
 Chapter 14 Repoting on performance : Management Control Reports = 713
  Types of Reports = 713
   Information Reports = 713
   Performance Reports = 714
   Sources of Information = 715
  Contents of Control Reports = 715
   Relationship to Personal Responsibility = 715
   Comparison with a Standard = 718
   Focus on Significant Information = 720
  Technical Criteria for Control Reports = 722
   The Control Period = 722
   Bases for Comparison = 723
   Timeliness = 723
   Clarity = 723
   Integration = 725
   Benfit／Cost = 725
   An Illustration = 725
  Use of Control Reports = 728
   Feedback = 728
   Review and Identification = 729
   Investigation = 731
   Action = 731
  Summary = 732
  Suggested Additional Readings = 733
  Case 14-1 Rural Health Associates (B) = 734
  Case 14-2 Cook County Hospital = 739
  Case 14-3 Union Medical Center = 749
 Chapter 15 Operations Analysis and Program Evaluation = 757
  Basic Distinctions = 757
   Differences between Operations Analysis and Program Evaluation = 758
  Operations Analysis = 759
   Need for Operations Analysis = 759
   Impetus for Operations Analysis ? = 760
   The Operations Analysis Process = 761
  Program Evaluation = 767
   Impetus for Program Evaluation = 767
   Problems in Program Evaluation = 768
   Types of Program Evaluations = 772
   Steps in Making an Evaluation = 776
  Summary = 778
  Suggested Additional Readings = 779
  Case 15-1 Bureau of Child Welfare = 780
  Case 15-2 comprehensive Employment and Training Act = 786
  Case 15-3 Timilty Middle School = 789
  Case 15-4 Massachusetts Housing Finance Agency = 802
PART Ⅳ Implementing a Management Control System = 811
 Chapter 16 System Design and Installation = 813
  Necessary Preconditions = 813
   Senior Management Support = 814
   Support from Outside Agencies = 815
   System Designers = 816
   Almost Enough Time = 817
  Problems in System Design and Implementationr = 818
   Attitudes of Operating Manager = 818
   Identifying Information Needs = 821
   Requirements of Outside Agencies = 823
   Transition from the Old to the New System = 824
   Need for Education = 825
  Steps in System Design and Installation = 826
   Phased Installation = 827
  Role of Personal Computers = 829
  Concluding Comment = 830
  Summary = 831
  Suggested Additional Readings = 833
  Case 16-1 United Way = 834
  Case 16-2 North Suffolk Mental Health Association = 840
  Case 16-3 Hennepin County = 854
 Chapter 17 Summary : The Well-Managed Nonprofit Organization = 866
  The Basic Problem = 866
  Organizational Relationships = 867
  Management Control Principles = 868
   Account Classification = 868
   External Financial Reporting = 868
   The Accounting System = 869
   Management Accounting = 869
   Pricing Decisions = 870
  The Management Control Environment = 871
   Responsibility Structure = 871
   Program Structure = 871
   Account Structure = 872
  The Control Process = 872
   Programming = 872
   Operations Budgeting = 873
   Control of Operations = 874
   Measurement of Output = 875
   Reporting on Performance = 876
   Evaluation = 877
   System Design and Installation = 878
  Main Lines for Improvement = 878
  Concluding Remarks = 879
  Case 17-1 The Johns Hopkins Hospital = 880
  Case 17-2 Hoagland Hospital (B) = 901
Author Index = 903
Case Index = 907
Subject Index = 909