ABSTRACT
The issue of cost has long been a subject of concern to charity managers, not only so that individual managers can ensure the most appropriate use is made of their organization’s resources, but also to ensure that this is seen to be the case by those who support the organization. Noncharitable expenditures are unpopular with the majority of donors, and it is not unusual for charities to be criticized by either the media or the general public for what are seen as ‘wasteful’ expenditures.
