NON-PROFIT ORGANIZATIONS AND THEIR POSSIBILITIES OF MEASURING EFFICIENCY

In particular, the non-profit organization focuses on fulfilling the mission. Profit generated cannot be distributed among owners, administrators, or founders, but must always be re-used to develop the organization and be used for activities specified in the organisation's mission. In addition, these types of organizations cover areas where governmental or private institutions do not want or cannot deal with. Therefore, the status of non-profit organizations is specific and their work valuable. Non-profit organizations that exist today are very different from those of the post-revolution period. We see how organizations change and mature. This is due to the increasing level of education and entitlements to people working in these organizations. In this paper, we defined the nature of non-profit organizations, the conditions of their creation, their importance for society, the legislative framework of their functioning as well as the financing conditions in Slovak Republic as a particular aim. The research is focused on possibilities within measuring efficiency of selected organizations and to determine efficiency was used data envelopment analysis (DEA). DEA method is one of the most important approaches of economic management. It allows to evaluate the effectiveness of individual producers within a given group. Compared to statistical and other methods, the DEA method is a relatively new nonparametric method, which is one of the possible approaches to assessing the efficiency, performance or productivity of homogeneous production units. The CCR and BCC models have been elucidated in the analysis that reveal possible causes of inefficiency. The study deals with the evaluation of the effectiveness of Slovak non-profit organizations and within the research paper, the aim is to explore the different measurement possibilities. Based on the results of the analyses, output can serve as a basis for improving efficiency in the strategies that organizations have established.