Horngren’s Cost Accounting A Managerial Emphasis, Canadian 9th edition soluti...
Social Enterprise Spectrum
1. SOCIAL ENTERPRISE SPECTRUM
COMMERCIAL HYBRID PHILANTHROPIC
Organization For-profit Corporation Social Business Non-profit Organization
Goal Economic value creation Social & economic value Social value creation
Shareholder value Shareholder takeholder Stakeholder value
S
Earned YES YES NO NO
Income
Structure for-profit for-profit non-profit non-profit
Synonyms Corporate Philanthropy Social Venture Foundation
NGO
Methods Appeal to self-interest Mixed motives Appeal to goodwill
Market driven Balance Mission/Market Mission driven
Beneficiaries Market-rate prices Subsidized rates Pay nothing
Capital Market-rate capital Below-market capital Donations and grants
Workforce Market compensation Below-market wages Volunteers
Suppliers Market-rate prices Special discounts In-kind donations
Adapted from The Social Enterprise Spectrum, by J. G. Dees