Financial strategies and plans ppt alt caritas switzerland

Financial strategies and plans An example of Caritas Switzerland Hans Krummenacher-Wüest... Hans Krummenacher, Berlin 8.5.2008Topic areas  What are the particular issues and financial

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Financial strategies and

plans

An example of Caritas Switzerland

Hans Krummenacher-Wüest

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Hans Krummenacher, Berlin 8.5.2008

Topic areas

 What are the particular issues and

financial demands related to Caritas

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Financial strategies and plans (example of Caritas Switzerland)

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Particularities (1/4): financial mechanism

Primary Task I (Optik HW)

Primary Task II (Optik Fi)

Relief Organization

Free funds

marked funds

Ear-

Finan-cier

Benefit of recipient

 Zielkonflikte

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Particularities (2/4): earmarking and

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Hans Krummenacher, Berlin 8.5.2008 6

Particularities (3/4): receipts and outgoings are out of sync

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Particularities (4/4): administrative overheads

CaCH im 2005: 6.0 % 2006: 6.5 %

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Particularities: summary (1/2)

1 Funding does not come via the physical

beneficiaries.

2 Funds are earmarked It is not possible to fund

development of new business ventures (stars) using profitable ones (cash cows) – assuming

they exist Cross-subsidy only possible using

spare funds, of which there is a scarcity.

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Particularities: summary (2/2)

completely out of sync time-wise –

especially where donations are

concerned.

provision of interest, but also the nature of the overheads – especially administrative.

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SUGGESTED SOLUTIONS:

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action

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Suggested solutions(I/III)

 Plan, do, check, act

► Split strategy into separate activities and allocate price tags (long-term planning and budgeting)

► Measure target achievement

► Analyse and interpret deviations;

discuss

► Take remedial action

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Caritas Switzerland’s planning and

financial controlling process

Regulations

Review

Midterm- Review

Management-Planning

of the year

Detailed planning

Key figures

Quelle: Folie von Jürg Krummenacher, 2008

Annually

At least every 5 years

Medium-term financial planning

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Medium-term financial planning

(budget plus 3 years)

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Long-term planning (approximate)

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Long-term planning = target for a single organisational unit

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Deviation analysis

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A J ahresrec hnungen

Total Spenden/Legate/Opfer 8.4 9.4 1.0 11.9 11.9 11.9 11.9 Beiträge: - Dritter 31.2 26.6 -4.7 19.4 19.4 19.4 19.4

- Staat 13.1 9.5 -3.6 9.7 9.7 9.7 9.7

Total Beiträge 44.4 36.1 -8.3 29.0 29.0 29.0 29.0

Übrige Beiträge - - -

-Dienstleistungen - 0.0 0.0 0.0 0.0 0.0 0.0 Verkaufserlöse + Ertr Aus Projekten (MIG) - 0.1 0.1 - - -

-Vermögenserfolg (neu inkl Marchz.!) - - - - - -

- Aufwertungen/Buchgewinne - -

-Abzug MWSt - -0.0 -0.0 -0.0 -0.0 -0.0 -0.0 Total Verschiedene Erträge - 0.1 0.1 0.0 0.0 0.0 0.0 Total Ertrag 52.7 45.5 -7.2 40.9 40.9 40.9 40.9 Direkter Projektaufwand -53.7 -44.6 9.1 -42.4 -41.0 -39.0 -37.0 Personalaufwand (I) -2.2 -2.3 -0.0 -1.8 -1.8 -1.8 -1.8 Werbung (I) - - - -

-Restlicher Aufwand (I) -0.0 -0.0 -0.0 -0.0 -0.0 -0.0 -0.0 Direkte Projektkosten -56.0 -46.9 9.1 -44.2 -42.8 -40.8 -38.8 Personalaufwand (II) -4.3 -4.2 0.1 -3.86 -3.81 -3.76 -3.76 Restlicher Aufwand (II) -0.5 -0.5 -0.0 -0.4 -0.4 -0.4 -0.4 Indirekte Projektkosten -4.8 -4.7 0.0 -4.3 -4.2 -4.2 -4.2 in % (früher Projektbegleitkosten) 8.5% 10.1% 9.7% 9.9% 10.3% 10.8% Verrechenbare Kosten - - - - - -

-Nicht verrechenbare Kosten - - - - - -

-Total Aufwand Betriebe - - -

- Investitionen/Rückstellungen - - - - - -

- Zukünfti ge di ver Ei nspar./M ehrertr.

Total Aufwand -60.8 -51.6 9.1 -48.5 -47.0 -45.0 -43.0

Total int Leistungs-Verrechnung -3.1 -2.7 0.4 -2.641 -2.623 -2.579 -2.563

Total int Waren-Verrechnung -0.9 -0.9 0.0 -0.7 -0.7 -0.7 -0.7 Allgemeine Mittelzuweisung -0.1 -0.1 0.0 -0.1 -0.1 -0.1 -0.1

Fonds Caritas Allgemein 5.7 5.0 -0.7 4.0 4.0 4.0 4.0

Jahresergebnis -6.3 -4.7 1.6 -7.0 -5.5 -3.4 -1.4

(+ = Fonszunahme, - = Fondsabnahme) -2.613 -2.595 -2.551 -2.535

3.622 3.622 3.622 3.622

-7.823 -7.423 -6.938 -6.871 -6.778 -6.762

B Fondsrec hnung Progn 02 31.12.02 Progn 03 Plan 2004 Plan 2005 Plan 2006 Fondsbestände 38.5 45.9 38.8 33.3 29.8 28.4

(zusammengefasst pro Bereich)

IZA







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Suggested solutions(II/III)

► Establish profit/cost centres (= comparing

receipts and outgoings per field of activity)

► Establish fund accounting

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Each field of activity has a

different funding mix…

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… so planning for each business

area should also be separate

Paul Amstad Ann-Katrin Wieser

Board and Director’s Office

Paul Amstad Ann-Katrin Wieser

Finance & Administration*

Hans Krummenacher

Finance & Administration*

Hans Krummenacher

Personnel and Quality Management*

Albert Schnyder

Personnel and Quality Management*

Albert Schnyder

cation*

Communi-Odilo Noti

cation*

Communi-Odilo Noti

International Cooperation*

Norbert Kieliger

International Cooperation*

Norbert Kieliger

Social Services and Migration Switzerland*

Barbara Walther

Social Services and Migration Switzerland*

Barbara Walther

Conceptual Studies*

Carlo Knöpfel

Conceptual Studies*

- Service Education

- Service Communication Caritas Net

Staff Function Caritas Net

Sonja Kaufmann

Staff Function Caritas Net

Sonja Kaufmann

Operations:

Fairtrade Clothing Centre

Operations:

Fairtrade Clothing Centre

*Executive Management

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Planning dates = targets for

organizational unit “activities abroad”

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Mobilisation of earmarked funds

with

for an earmarked purpose.

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Fund accounting

temporarily on a trust basis …

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Mobilisation of earmarked funds

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action

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Suggested solutions(III/III)

► Set targets, and …

► … clarify by using key data.

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Targets and key data

(related to “efficient service provision”)

 Relations between turnover and structural costs:

 Dynamic consideration:

 Static consideration:

 We lead in terms of externally chargeable

administrative overheads (max 8%) and in

comparison to sector (in the top 3)

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Donations trend 2001 - 2011

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Structural costs trend: international cooperation

activities 1990 – 2007 (percentages)

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Thank you for your attention!

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