Teaching Paper: Financial Management Practices for Non-Profit Organizations – Tools for Budgeting and Transparent Reporting
Author: Dr. Anna Neya Kazanskaia
Publisher: NEYA Global Publishing
Article | NEYA Global Journal of Non-Profit Studies
Year: 2025
ORCID: https://orcid.org/0009-0009-5669-1676
DOI: https://doi.org/10.64357/neya-gjnps-ldrmsdrorg-tp-05
About the Article
This Teaching Paper presents practical financial management frameworks for non-profit leaders, focusing on budgeting methods and transparent reporting. It introduces three core budgeting techniques—zero-based, incremental, and activity-based—and outlines their advantages and use cases in diverse organizational contexts. The paper also details key financial reporting principles of transparency, consistency, and accuracy, showing how they build trust among donors, regulators, and communities. Through a case study of a child welfare organization that regained donor confidence by adopting zero-based budgeting and improved reporting standards, the paper links financial discipline with sustainability and credibility. Designed for practitioners and educators, it provides actionable tools for effective resource allocation and ethical accountability in non-profit management.
Key Topics
- Budgeting methods for non-profit organizations
- Zero-based, incremental, and activity-based budgeting
- Transparency, consistency, and accuracy in financial reporting
- Donor trust and financial accountability
- Linking finance to mission sustainability
- Ethical and strategic financial management
Suggested Citation
Kazanskaia, A. N. (2025). Teaching Paper: Financial Management Practices for Non-Profit Organizations – Tools for Budgeting and Transparent Reporting. NEYA Global Journal of Non-Profit Studies. Neya Global Publishing. https://doi.org/10.64357/neya-gjnps-ldrmsdrorg-tp-05
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