| Abstract | Danas se ne može zamisliti svijet u kojem ne postoje neprofitne organizacije, koje ne teže profitu,
odnosno ne teže dobiti za sebe i svoje potrebe, nego se orijentiraju na pomoć onima kojima je ona
najpotrebnija, a to su osobe s posebnim potrebama i osobe s teškoćama. Neprofitne organizacije su
zaklade, udruge, savezi udruga, komore, sindikati, ustanove, fundacije i sl. Cilj neprofitnih
organizacija jest društvena korist te opće dobro i ostvarivanje zajedničkih interesa. Resursi ključni da
bi se moglo učinkovito upravljati neprofitnom organizacijom su: ljudski resursi, financijski resursi i
prihodi od proizvoda i usluga.
Neprofitne organizacije (javne ili privatne) djeluju u nekomercijalnom sektoru, a financiraju se
doprinosima, donacijama, porezima, subvencijama, članarinama, a njihovo poslovanje se regulira
posebnim zakonima. Neprofitne organizacije imaju obvezu vođenja dvojnog knjigovodstva, kao i
sastavljanja financijskih izvještaja. U ovom radu je riječ o neprofitnoj organizaciji, odnosno o Udruzi
Srce iz Splita. Udruge čine ključan dio civilnog društva, jer omogućuju građanima organizaciju i
djelovanje u skladu s njihovim vrijednostima i interesima. Udruga se može opisati kao slobodno i
dobrovoljno okupljanje više pravnih ili fizičkih osoba koje se pridržavaju pravila za organizaciju i
djelovanje takvog oblika udruživanja. Cilj je zaštita njihovih interesa, humanitarne aktivnosti,
zalaganje za ljudska prava, zaštitu okoliša i prirode, održivi razvoj, obrazovanje, informiranje, kulturu,
znanost, tehniku te druge ciljeve koji su u skladu sa Ustavom i zakonima, a koji nemaju namjeru
ostvarivati dobit ili drugu ekonomsku korist. Jedna od aktivnosti neprofitnih organizacija je
prikupljanje financijskih sredstava, međutim, novac im nije primarni cilj, već im služi kao sredstvo da
bi mogle ostvariti svoje ciljeve. Novac koji prikupe, neprofitne organizacije koriste za održavanje
financijske stabilnosti i kako bi mogle podmiriti obveze. Veliku i značajnu ulogu imaju razni mediji,
koji oglašavaju i promiču rad organizacija, čime privlače mnoge volontere. Osim toga, stvaraju i
pozitivan stav pojedinaca prema neprofitnom sektoru, odnosno prema volontiranju te se pomoću
njih mnogi uključuju u rad neprofitne organizacije. Ono s čime se mnoge udruge nerijetko suočavaju i
što može utjecati na njihovo djelovanje i ciljeve: financiranje, odnosno prikupljanje dovoljnog iznosa
kako bi se mogle provoditi aktivnosti i projekti; zatim pronalazak volontera; zahtjevne regulative i
administracija, koji zahtijevaju velika ulaganja vremena i novca; transparentnost i stručni kadar,odnosno pronalazak adekvatnog osoblja. Svi navedeni izazovi zahtijevaju pažljivo planiranje i
upravljanje kako bi udruge mogle uspješno djelovati i ostvarivati zadane ciljeve. |
| Abstract (english) | Today, it is impossible to imagine a world in which there are no non-profit organizations, which do
not strive to make a profit, that is, they do not strive to gain for themselves and their needs, but
rather focus on helping those who need it the most, namely people with special needs and people
with difficulties. Non-profit organizations are foundations, associations, federations of associations,
chambers, unions, institutions, foundations, etc. The goal of non-profit organizations is social benefit
and the common good and realization of common interests. The key resources to be able to
effectively manage a non-profit organization are: human resources, financial resources and income
from products and services. Non-profit organizations (public or private) operate in the noncommercial sector, and are financed by contributions, donations, taxes, subsidies, membership fees,
and their operations are regulated by special laws. Non-profit organizations have an obligation to
keep double-entry bookkeeping, as well as to prepare financial statements. This paper is about a
non-profit organization, namely the Heart Association from Split. Associations are a key part of civil
society, as they enable citizens to organize and act in accordance with their values and interests. An
association can be described as a free and voluntary gathering of several legal or physical persons
who adhere to the rules for the organization and operation of such an association. The goal is the
protection of their interests, humanitarian activities, advocacy for human rights, environmental and
nature protection, sustainable development, education, information, culture, science, technology
and other goals that are in accordance with the Constitution and laws, and which they do not intend
to achieve profit or other economic benefit. One of the activities of non-profit organizations is the
collection of financial resources, however, money is not their primary goal, but serves as a means to
achieve their goals. Non-profit organizations use the money they collect to maintain financial stability
and to be able to meet obligations. A large and significant role is played by various media, which
advertise and promote the work of organizations, thereby attracting many volunteers. In addition,
they also create a positive attitude of individuals towards the non-profit sector, i.e. towards
volunteering, and with their help many people get involved in the work of non-profit organizations.
What many associations often face and which can affect their activities and goals: financing, that is,
collecting a sufficient amount to be able to implement activities and projects; then finding volunteers; demanding regulations and administration, which require large investments of time and
money; transparency and professional staff, i.e. finding adequate staff. All of the above challenges
require careful planning and management so that associations can operate successfully and achieve
their goals. |
