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.