Program Management Finance

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Shared Costs / Pooled Costs

Shared costs benefit multiple nonprofit programs simultaneously and require equitable allocation for fairness and compliance, strengthening financial transparency and organizational accountability.
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Unit Cost / Cost per Beneficiary

Unit cost per beneficiary helps nonprofits measure efficiency, demonstrate accountability, and communicate impact by showing the cost of delivering services to individuals across programs and geographies.
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Value-for-Money (Economy, Efficiency, Effectiveness)

Value-for-money (VfM) helps nonprofits balance cost savings, efficiency, and effectiveness to maximize impact and demonstrate accountability to donors and stakeholders in social innovation and development.
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Variance Analysis

Variance analysis enables nonprofits to compare budgets with actual results, identify spending deviations, and improve financial transparency and adaptive management, especially in social innovation and international development.
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