Publication Date: 2023/05/24
Abstract: Non-Governmental Organizations (NGOs) are non-profit making, voluntary and service-oriented organizations that plays an important role in the economic development of any countries primarily humanitarian rather than with commercial objectives. The main objective of this research study is to measure the Performance of Selected Non-Government organizations. The study is based on secondary data. The secondary data have been collected from various websites and annual financial statements of the selected NGO. Measuring Performance through Donor Dependency ratio (DDR), Current ratio (CR), Income Utilisation ratio (IUR), Operating Margin ratio (OMR) and Administrative Cost ratio (ACR). The reference period of the study is of five years which is from the financial year 2016-17 to 2020-21. The population of the study is all the Non-Government Organisations in Gujarat which are registered Under Trust Act, Societies Act and Company Act. In this study 30 Non-Government Organisation has been taken as a sample by using a nonprobability purposive sampling technique. The researcher observes that performance of Gram Vikas Trust and Anjali- Society for Rural Health & Development good in terms of Donor dependency ratio, administrative cost ratio and Income Utilisation Ratio compared to other the selected Non-Government Organisation. Saath charitable trust has no any current liability at the end of every financial year. The results of the ANOVA test show that there is a significant difference in performance of selected NGOs in respect of Donor dependency ratio, current ratio, income utilization ratio, operating margin ratio and administrative cost ratio.
Keywords: Non-Government Organisation, DDR, IUR, ACR.
DOI: https://doi.org/10.5281/zenodo.7966248
PDF: https://ijirst.demo4.arinfotech.co/assets/upload/files/IJISRT23MAY1613.pdf
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