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Nyckeltal i ideella föreningar: – en studie kring ishockeyföreningar
Örebro University, Swedish Business School at Örebro University.
Örebro University, Swedish Business School at Örebro University.
Örebro University, Swedish Business School at Örebro University.
2009 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

The purpose of this paper was, on the basis of the association’s annual reports, to describe appropriate key performance indicators for non-profit associations. The purpose was furthermore to study how the associations show their goal-attainment.

 

The research was delimited to contain the second category of non profit associations, which include sports associations. The authors choose three non profit associations, which according to the law, shall draw up annual reports. The three ice hockey associations HV71, MODO Hockey and Frölunda Hockey Club, were thereafter chosen on the basis of those delimits. The research was furthermore delimited to include the parent associations only.  

 

The authors obtained the basis of the paper through studies of literature and annual reports and via an interview. The authors described different key performance indicators based on these studies and analytical assumptions.

 

In the study it appeared that all of the three studied associations largely present their goal-attainment in the statement of activity, which is a part of the annual report. The financial key performance indicators that appeared were “the equity ratio” and “the gross profit margin”, which are considered to be appropriate for these three sport associations. It also appeared that the described appropriate non financial key performance indicators could be used as statistical measures to show the three studied association’s goal-attainments and with that consolidate the credibility in their annual reports.   

Place, publisher, year, edition, pages
2009. , 61 p.
Keyword [en]
non-profit associations, key performance indicators, goal-attainment
National Category
Business Administration
Identifiers
URN: urn:nbn:se:oru:diva-5985ISRN: ORU-HHS/FEK-GK-2010/0026--SEOAI: oai:DiVA.org:oru-5985DiVA: diva2:207351
Presentation
(Arabic)
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2010-02-08 Created: 2009-03-10 Last updated: 2010-02-08Bibliographically approved

Open Access in DiVA

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Swedish Business School at Örebro University
Business Administration

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf