부산대학교 도서관

Very few people become social entrepreneurs with the ambition of managing money; although as earlier chapters have made clear, the generation of funds to assure sustainability and growth is one of the defining features of the social enterprise. While money is not the end objective of a social enterprise it is always worth bearing in mind that nothing very much can happen without it and therefore its careful management is essential to securing the wider objectives of the enterprise. This chapter looks at how the financial elements of a social enterprise are integrated into its business plan and some of the basic techniques managers can use to check on the financial health of the enterprise once it is up and running.The financial components this chapter will look at are: the income forecast, the income statement and the cash flow forecast. There are many other elements to managing finances in addition to these three tools; however, without an understanding of these basics it is unlikely that a social enterprise will get past the stage of simply being a ‘good idea’.Business plans are commonly associated with commercial start-ups where they are often used to secure external funds by demonstrating the viability and ultimate success of the enterprise. Social enterprises need business plans too. Putting together a plan for a social enterprise could be said to be more complex than the same process for a commercial venture. A social enterprise business plan not only needs to consider the customer and marketing issues of its commercial equivalent, but it must also demonstrate a genuine, measurable social benefit to its activities.
The second edition of this popular book has been inspired by the increasing interest around social entrepreneurship scholarship and the practice of delivering innovative solutions to social issues.Although social enterprises generally remain small, the impact of social entrepreneurs is increasing globally, as all countries are endeavouring to respond to increasingly complex social problems and demands for welfare at a time of government cut backs.Additional chapters and international case studies explore new developments, such as the rise of the social investment market, the use of design thinking and the increasing importance of social impact measurement.The second edition of this popular book uses in-depth theoretical study and international case studies to explore new developments in social entrepreneurship, such as the rise of the social investment market and the increasing importance of social impact measurement.