title: Costing nonprofit services: developments, problems, and issues.
abstract: The author reviews the current status of cost accounting in the nonprofit sector. Major conceptual, methodological, and practical problems which impede use are discussed, and approaches for advancing knowledge in nonprofit financial management are presented. While much of the information applies to nonprofit organizations in general, the focus is on voluntary health and welfare organizations.
mesh_terms: D000066:Accounting; D003361:Cost Allocation; D003365:Costs and Cost Analysis; D009939:Organizations, Nonprofit / Q000191:economics*