Comprehensive measurement of social enterprise impact
The theory of enterprise financial management offers number of methods used in practice which serve as basis for investment decision making and as a mode of feedback on its effectivity and impacts. Most of these methods are appropriate mainly for enterprise financial management whose main objective...
| Permalink: | http://skupnikatalog.nsk.hr/Record/nsk.NSK01001024552/Details |
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| Matična publikacija: |
Ekonomski pregled (Online) 69 (2018), 5 ; str. 571-593 |
| Glavni autori: | Kročil, Ondřej (Author), Pospíšil, Richard |
| Vrsta građe: | e-članak |
| Jezik: | eng |
| Predmet: | |
| Online pristup: |
https://doi.org/10.32910/ep.69.5.6 Elektronička verzija članka Elektronička verzija članka |
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| 100 | 1 | |a Kročil, Ondřej |4 aut |9 HR-ZaNSK | |
| 245 | 1 | 0 | |a Comprehensive measurement of social enterprise impact |h [Elektronička građa] / |c Ondřej Kročil, Richard Pospíšil. |
| 300 | |b Ilustr. | ||
| 504 | |a Bibliografija: str. 607-609 | ||
| 504 | |a Sažetak | ||
| 520 | |a The theory of enterprise financial management offers number of methods used in practice which serve as basis for investment decision making and as a mode of feedback on its effectivity and impacts. Most of these methods are appropriate mainly for enterprise financial management whose main objective is market value maximisation or profit maximisation. But important elements of present-day economy are also enterprises pursuing a higher objective than profit. In European Union countries this role is played particularly by social enterprises in the form of profit-making or non-profitmaking organizations which quite often obtain public-budget-based support. Undoubtedly, social enterprise as a whole may be viewed as so-called social investment. Measuring of real impact of this type of investment is important not only for social entrepreneurs but also for public authorities or bodies and it requires application of different methods. Research objective of this article is to propose a set of methods which can be used to measure social enterprise contribution effectively and comprehensively by social entrepreneurs or public authorities. | ||
| 520 | |a Teorija financijskog upravljanja nudi brojne metode koje se koriste u praksi, a koje služe kao osnova za donošenje odluka o ulaganju te kao povratna informacija o učinkovitosti i učincima investicijskih odluka. Većina tih metoda prikladna je uglavnom za financijsko upravljanje poduzećem čiji je glavni cilj maksimiziranje tržišne vrijednosti ili maksimiziranje profita. Ali važni elementi današnjeg gospodarstva jesu i poduzeća koja imaju viši cilj od dobiti. U zemljama Europske unije tu ulogu igraju socijalna poduzeća u obliku profitnih ili neprofitnih organizacija koje često dobivaju potporu iz javnog proračuna. Bez sumnje, socijalna poduzeća u cjelini mogu se promatrati kao tzv. društveno ulaganje. Mjerenje realnog utjecaja ove vrste ulaganja važno je ne samo za socijalna poduzeća, već i za javna tijela i zahtijeva primjenu različitih metoda. Istraživački cilj ovoga članka je predložiti niz metoda kojima se učinkovito i cjelovito mogu mjeriti doprinosi socijalnog poduzeća od strane socijalnog poduzetnika ili javnih tijela. | ||
| 653 | 0 | |a Socijalno poduzeće |a Financijsko upravljanje | |
| 700 | 1 | |a Pospíšil, Richard |4 aut |9 HR-ZaNSK | |
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