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Budgeting in nonprofit nongovernmental organizations
 Sobkuliaková, Lucia ; Matyáš, Ondřej (advisor) ; Stránský, Jakub (referee)
This paper focuses on budgeting in nonprofit nongovernmental organizations. The paper is divided into two parts, theoretical and practical. The theoretical part includes two chapters. The First chapter describes basic characters of nonprofit organizations, their trend in Slovakia and issue of two percent of tax, which nonprofit organizations can obtain. The second chapter describes differences between for profit and nonprofit organizations in budget. It characterizes different types of budget like capital budget, operation budget, and cash-flow budget. It describes annual planning and budget cycle. The practical part is concentrated on concrete civic association. It describes relatives in organization and the main goals of organization. It identifies incomes and expenses and on the base of these the budget is created.
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