EVALUATION OF EFFICIENCY OF FUNDRAISING ACTIVITIES OF SMALL CHARITABLE ORGANIZATIONS OF UKRAINE

Authors

  • Oleh Vysochan Lviv Polytechnic National University
  • Olha Vysochan Lviv Polytechnic National University
  • Nataliia Lytvynenko Lviv Polytechnic National University
  • Vasyl Hyk Lviv Polytechnic National University

Keywords:

charity, charitable organizations, non-budgetary non-profit organizations, DEA-analysis, financial efficiency, fundraising

Abstract

The paper describes the basic indicators of financial efficiency of fundraising activities, such as net proceeds from fundraising, return on fundraising costs, profitability of fundraising, the share of fundraising costs, the dependency ratio, average contributions, revenues received per unit of requests, as well as indicators component of fundraising activities of a charitable organization indirectly - the number of appeals of the charitable organization to potential donors, the number of positive feedback received from potential donors, the share of positive feedback, growth in the number of donors, growth in the number of new donors, return index. The use of aggregate indicators to calculate the financial efficiency of fundraising activities of a charitable organization is proposed: efficiency ratio based on net income of the donor, efficiency ratio based on willingness to donate, efficiency ratio based on the implementation of the revenue plan. The relative efficiency of fundraising activities of small charitable organizations of Ukraine in 2019 was assessed according to the DEA methodology.

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Published

2021-05-12

How to Cite

Vysochan, O. ., Vysochan, O. ., Lytvynenko, N. ., & Hyk, V. (2021). EVALUATION OF EFFICIENCY OF FUNDRAISING ACTIVITIES OF SMALL CHARITABLE ORGANIZATIONS OF UKRAINE. Management Theory and Studies for Rural Business and Infrastructure Development, 43(1), 100–110. Retrieved from https://ejournals.vdu.lt/index.php/mtsrbid/article/view/2137

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