מדריך להכנת תקציב לעמותות ולמלכ"רים

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<p>http://sites.google.com/site/ellimalki/home</p> <p> malki@netmedia.net.il " . " .</p> <p> 0102</p> <p>English Version</p> <p>1</p> <p>http://sites.google.com/site/ellimalki/home</p> <p> .............................................................................................................3 . ........................................................................................................................5 . ...................................................................................................6 . ........................................................................................................8 . ...................................................................................01 . .....................................................................11 . .............................................................................................41 . ............................................................................61 . ..............................................................71 . -....................................................................81 . ....................................................................................62 . .........................................................................................92 ". ..........................................................................................................13 ". ..................................................33 ': " ........................53 ': ....................................................63</p> <p>2</p> <p>http://sites.google.com/site/ellimalki/home</p> <p> , . , , . . : : , , . . 1. . . : , . , . " " , . : . . . . : . . . : . " " . . , : , , '. " ) , ( 1 " .</p> <p>3</p> <p>http://sites.google.com/site/ellimalki/home</p> <p> . : . . . : , . : . . : , . , . . : " )"( . " " " . : : )(Cost Drivers . )Direct (Apportionment . : . , , . . , .</p> <p>4</p> <p>http://sites.google.com/site/ellimalki/home</p> <p>. . , . . , . " ), , '( ), '(. . , , . , , . " , , . , , . , "" . . ) (Stakeholders , . : 1. . 2. , . 3. . 4. . 5. . 6. ) " ( . 7. , . . , . , .</p> <p>5</p> <p>http://sites.google.com/site/ellimalki/home</p> <p>. . : . . . . . . : ) (. . , . ) (. . ), , '(. . . . . . . " : . . .</p> <p> . , , . 6</p> <p>http://sites.google.com/site/ellimalki/home</p> <p>. . 2. . . . , . , . )( : - . - . " . , . , " ) ( ) (. , " , . , . )"( ' . : : ) ( </p> <p> )"( ) (</p> <p> ' .2 ).Activity Base Costing (ABC : .Cost &amp; Effect: Using Integrated Cost Systems to Drive Profitability and Performance, Kaplan R.S. &amp; Cooper R .(1998). Harvard Business School Press</p> <p>7</p> <p>http://sites.google.com/site/ellimalki/home</p> <p>. . , . , . ) (Economic Contribution, . . , , )" (. . ) (; ) (. , . 3 : . . . , . . . :</p> <p>3 : " "", , 0102. " " - http://migzar3.org.il/files/wordocs/malki.1.2010.pdf</p> <p>8</p> <p>http://sites.google.com/site/ellimalki/home</p> <p> 1:</p> <p>" 513,416,11 436,988,5 150,477,1 370,845,3 755,204 329,900,11 477,292,6 952,805 592,813 921,533 000,005 356,897 399,132 354,524 763,965,1 000,03 293,406</p> <p> 295,933,1 0 530,559 0 755,483 199,001,3 397,452,1 227,51 438,41 797,603 000,005 043,193 399,132 215,553 0 000,03 893,167,1-</p> <p> ' 197,124 0 0 197,124 0 584,727 825,164 0 0 0 0 0 0 759,562 0 396,503-</p> <p> ' 742,911 0 0 742,911 0 372,491 001,971 0 371,51 0 0 0 0 0 0 620,57-</p> <p> ' 064,363,1 0 610,918 444,445 0 850,196 823,324 081,46 371,51 714,1 177,531 0 0 881,15 0 204,276</p> <p> ' 028,503,4 723,191,4 0 394,501 000,9 923,961,3 015,311,2 551,941 755,631 754,31 177,531 0 569,14 419,875 0 294,631,1</p> <p> ' 304,460,4 703,896,1 0 790,753,2 000,9 787,621,3 515,068,1 202,972 755,631 754,31 177,531 0 679,72 803,376 0 716,739</p> <p> - ' , , </p> <p> ', ' -' . )893,167,1- "( )293,406 (. ' -' , : . . . . , : . , , . . , . . 293,406 "; , ) ' -'( . , - 000,083 " ) (. 4 .4 .</p> <p>9</p> <p>http://sites.google.com/site/ellimalki/home</p> <p>. . , . . . . : ) ( )( , , . . , . : , , '. , . . . : ? ? ? " ? ? / ? ? ? ? ? ) , '(? 1. 2. 3. 4. 5. 6. 7.</p> <p> . , . " . 01</p> <p>http://sites.google.com/site/ellimalki/home</p> <p> 1, ) '(. 2: 295,933,1 513,419,11 436,988,5 0 150,470,2 530,559 370,845,3 0 755,204 755,483 199,001,3 329,964,11 397,452,1 477,245,6 952,856 227,51 592,813 438,41 921,533 797,603 000,005 000,005 356,858 043,193 399,132 399,132 354,524 215,553 763,965,1 0 000,03 000,03 293,444 893,167,1- " ' () 000,003 0 000,003 0 0 000,064 000,052 000,051 0 0 0 000,06 0 0 0 0 000,061- ' 197,124 0 0 197,124 0 584,727 825,164 0 0 0 0 0 0 0 759,562 0 396,503- ' 742,911 0 0 742,911 0 372,491 001,971 0 371,51 0 0 0 0 0 0 0 620,57- ' 064,363,1 0 610,918 444,445 0 850,196 823,324 081,46 371,51 714,1 0 177,531 0 0 881,15 0 204,276 ' 028,503,4 723,191,4 0 394,501 000,9 923,961,3 015,311,2 551,941 755,631 754,31 0 177,531 0 569,14 419,875 0 294,631,1 ' 304,460,4 703,896,1 0 790,753,2 000,9 787,621,3 515,068,1 202,972 755,631 754,31 0 177,531 0 679,72 803,376 0 716,739 ' , , </p> <p> , . , , )000,061-(. . . . : . " ' . : , . , . )( , , '. :</p> <p>11</p> <p>http://sites.google.com/site/ellimalki/home</p> <p> 3-': ' ' ' ' ' ' ' ' ' ' ' ' ' ' '</p> <p> '</p> <p> ' '</p> <p> , ', ' -' . ' ) ' - '(. ' -' ', , '. . : , . , ) (. :</p> <p>21</p> <p>http://sites.google.com/site/ellimalki/home</p> <p> 3-': ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' ' '</p> <p> '</p> <p> ) ', ' - '(. .</p> <p>31</p> <p>http://sites.google.com/site/ellimalki/home</p> <p>. , . " . " .5 , " . . : " . . : ; ) (. . . : , , . " , . : : , , ), , ( '. . . : , , , '. " ) (Snapshot . " . . " ) , ( .</p> <p>5 " - .</p> <p>41</p> <p>http://sites.google.com/site/ellimalki/home</p> <p> " 1 ) '(. 4:" % %8.65 %4.55 %3.16 %2.55 %1.95 %3.44 %8.87 %6.75 %5.001 %3.56 %1.74 %1.81 %2.44 %9.45 %6.96 %0.93 %5.06 %8.67 %4.65 %9.75 %0.92 232,703,2 721,237,1- 501,575 531,773,2 731,378,1- 899,305 500,470,1 373,893- 236,576 009,77 384,19- 385,31- 014,681 413,993- 409,212- 930,325 401,678,1- 560,353,1- 127,545,6 835,073,6- 381,571 9002/70/13 %3.85 304,460,4 787,621,3- 716,739 028,503,4 923,961,3- 294,631,1 064,363,1 850,196- 204,276 742,911 372,491- 620,57- 197,124 584,727- 396,503- 295,933,1 199,001,3- 893,167,1- 513,416,11 329,900,11- 293,406 % ' ' ' ' ' " </p> <p>" , , . , 6 ) (. - 21.</p> <p>6 -1 . .</p> <p>51</p> <p>http://sites.google.com/site/ellimalki/home</p> <p> " - 9002/1/1 - 9002/7/13 : %3.85 = 21 / 7 7. : . ; , . . , . ' . . . . , . , . ): , " '( - 21/1 . ): , '( . " , , '. . . . , . : '.</p> <p>7 . " " , .</p> <p>61</p> <p>http://sites.google.com/site/ellimalki/home</p> <p>. " 4 8. " , 4, : 5:" / 076,36- 495,431- 356,872 933,8 536,95- 093,852- 692,922- 238,19 263,42- 447,4 348,12 250,52 391,76- 719,15 973,771- % %8.65 %2.55 %8.87 %3.56 %2.44 %0.93 %4.65 %4.55 %1.95 %6.75 %1.74 %9.45 %5.06 %9.75 %0.92 232,703,2 531,773,2 500,470,1 009,77 014,681 930,325 127,545,6 721,237,1- 731,378,1- 373,893- 384,19- 413,993- 401,678,1- 835,073,6- 381,571 9002/70/13 %3.85 304,460,4 028,503,4 064,363,1 742,911 197,124 295,933,1 513,416,11 787,621,3- 923,961,3- 850,196- 372,491- 584,727- 199,001,3- 329,900,11- 293,406 % ' ' ' ' ' ' ' ' ' ' /</p> <p> )381,571 (, . : %4.65, %9.75. , - 90/7/13 %3.85 )21/7(. , , , . , "/" 692,922 . : = * 513,416,11 * 385.0 = 710,577,6 / = 710,577,6 - 127,545,6 = 692,922-8 " , , .</p> <p>71</p> <p>http://sites.google.com/site/ellimalki/home</p> <p> 719,15 , ) (. 973,771 . , , : . . , " 9. "/" " '. " . : , " ' , , . . , . . , . : , . , ) ( . . , . 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