期刊名称：Revista de Estudios Empresariales. Segunda Época
印刷版ISSN：0213-8964
电子版ISSN：1988-9046
出版年度：2015
期号：1
语种：Spanish
出版社：Universidad de Jaén
摘要：La actual realidad económica de las Entidades sin Ánimo de Lucro, con su creciente importancia dentro de la sociedad, ha motivado la necesidad de una gestión de calidad más profesionalizada, que sea eficaz y eficiente, económica y transparente. No debemos confundir la inexistencia de ánimo de lucro con la inexistencia de gestión de la organización. El trabajo tiene como objetivo profundizar sobre la relevancia del valor de la gestión con calidad, su medición y los objetivos estratégicos a cumplir. Existen muchas técnicas de gestión económica y financiera aplicables al sector no lucrativo. Sin embargo, las características específicas del mismo imponen cambios cualitativos esenciales en su uso. Así, se señala la diferencia entre los enfoques de gestión procedentes del entorno empresarial y la necesaria adaptación a estas entidades, los factores diferenciadores y los desafíos en su dirección en relación con la contabilidad de gestión. Se profundiza también en la necesidad de vincular la calidad con la voluntad de mejora continua y transparencia en la gestión y concebirla como un factor clave en la determinación de los objetivos estratégicos de cualquier organización que desee permanecer en el entorno. Se estudia la transparencia como un elemento generador de legitimidad y confianza necesaria para proyectar una imagen positiva de estas entidades y que será base de la necesaria rendición de cuentas. Se aportan una serie de conclusiones interesantes que garantizan a estas entidades sin ánimo de lucro una continuidad en el futuro. ABSTRACT The current economic reality of the Non-Profit Organizations is growing importance in our society. It has motivated the need for a more professional and qualified management, effective and efficient, economical and transparent. We ought not to mix up the absence of profit with the absence of management within the organization. The work aims to deepen the relevance of quality management, its measuring and the strategic objectives to achieve. There are many different techniques of economic and financial management which can be applied in the nonprofit sector. However, its specific features impose essential qualitative changes when it comes to the use of these techniques. Thus, we can remark the difference between the corporate management approaches and the necessary adjustment to these entities, the differentiating factors and the challenges in relation to management accounting. It also explores the need to link quality with the desire for continuous improvement and transparency in the management, and to conceive it as a key factor when determining the strategic objetives for any organization wishing to remain in the environment. Transparency is studied as an element which generates the necessary legitimacy and confidence to project a positive image of these entities and which will be the basis of the necessary. There have been a series of interesting conclusions that guarantee these non-profit organizations their continuity.
其他摘要：The current economic reality of the Non-Profit Organizations is growing importance in our society. It has motivated the need for a more professional and qualified management, effective and efficient, economical and transparent. We ought not to mix up the absence of profit with the absence of management within the organization. The work aims to deepen the relevance of quality management, its measuring and the strategic objectives to achieve. There are many different techniques of economic and financial management which can be applied in the nonprofit sector. However, its specific features impose essential qualitative changes when it comes to the use of these techniques. Thus, we can remark the difference between the corporate management approaches and the necessary adjustment to these entities, the differentiating factors and the challenges in relation to management accounting. It also explores the need to link quality with the desire for continuous improvement and transparency in the management, and to conceive it as a key factor when determining the strategic objetives for any organization wishing to remain in the environment. Transparency is studied as an element which generates the necessary legitimacy and confidence to project a positive image of these entities and which will be the basis of the necessary. There have been a series of interesting conclusions that guarantee these non-profit organizations their continuity.
