Auditing and Accounting for Program Efficiency and Management Efficiency in Not-for-Profit Entities.

Abstract

A measure of efficiency for not-for-profit entities--developed by the authors in association with Edward Rhodes--is explained and illustrated by data from Program Follow Through, a large scale social experiment in U.S. public school education. A division into Follow Through and Non-Follow Through participants facilitates a distinction between 'program Efficiency' and 'Managerial efficiency' which is also illustrated and examined for its use in evaluating such programs. Relations to comprehensive audits and other possible uses are explored. (Author)

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Document Details

Document Type
Technical Report
Publication Date
Aug 01, 1979
Accession Number
ADA080453

Entities

People

  • Abraham Charnes
  • William W. Cooper

Organizations

  • University of Texas at Austin

Tags

Communities of Interest

  • Biomedical
  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Business Administration
  • Computer Programming
  • Corporations
  • Economics
  • Education
  • Efficiency
  • Governments
  • Linear Programming
  • Organizational Structure
  • Production
  • Productivity
  • Public Utilities
  • Social Sciences
  • Standards
  • Students
  • United States

Readers

  • Defense Financial Management and Audit.
  • Theoretical Analysis.