Professionals in nonprofit service organizations have long resisted the inaguration of cost accounting concepts (in many instances with good reason), but their resistance is breaking down in the face of supporters, demands for better controls over expenditure of the money, materials, and manpower they contribute, Often, however, the well-intentioned management and trustees of an institution do not know how to begin introducing cost accountability and program budgeting to their operation. In this article the author ldquo;walksrdquo; the reader though the establishment of a planning and accounting system which has resulted in much improved costing and planning at a once-drifting mental health clinic employing about 100 professionals. The same principle, he says, are applicable to other nonprofit professional activities.
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