A: Difference F-Objectives of NPO and Corp

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Master ACCA F9: Financial Management (A: Financial Management Function) Mind Map on A: Difference F-Objectives of NPO and Corp, created by Shahid Musthafa on 20/07/2013.
Shahid Musthafa
Mind Map by Shahid Musthafa, updated more than 1 year ago
Shahid Musthafa
Created by Shahid Musthafa over 11 years ago
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A: Difference F-Objectives of NPO and Corp
  1. Listed Company
    1. Share Holder Wealth Maximization
      1. Increase in Divindends
        1. Increase in the share price
          1. Increase in the Earning per share
            1. increase in EPS is broader than increase in Dividends earnings are not always distributed as dividends .a choice is made whether to distribute earnings or to plow back the earnings for future investment
          2. Increasing Cash flow
            1. maximizing the equity market value
              1. Control through Budgeting
                1. Value for Money
                  1. Economy in input ,Efficiency in process and Effectiveness in the Result / Output
                    1. A listed company has profit motive so that performance measures are set on output
                2. Not For Profit Organisation
                  1. Increased Cash income
                    1. value for money
                      1. Control through budgeting
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