ABSTRACT
Mission-orientated goals and financial goals are interdependent. Any changes that give a new strategic direction to charitable programmes will also mean an adjustment to the financial resources devoted to that programme. For example:
A voluntary organisation providing counselling services decides to increase the number of its qualified counsellors. The education department, which runs the training course, responds by planning to increase its intake by 20 per cent next year. In planning this expansion there will be implications for changes in the number of tutors, teaching rooms, equipment, administration, etc., which will need to be costed. In addition to these changes, the budget for the training department must include an allowance for the likely changes in the price of relevant items during the budget period: salaries, etc.
