%0 Journal Article %T Value Management in Non-Profit Organizations - The First Step %A Jaros aw Doma¨˝ski %J Foundations of Management %D 2009 %I %R 10.2478/v10238-012-0006-y %X This article represents a initial observation on implementing a value management concept for non-profit organizations. Introducing strategic management in non-profit companies is becoming inevitable in order to build up their competitiveness on the non-profit services market. In the first part of this article the key stakeholders of non-profit organizations are identified. The second part is an attempt to present the principal value drivers of non-profit organizations. The groups of key stakeholders that are the most important recipients of the value created by the individual drivers have been assigned to the principal value drivers. %K value %K stakeholders %K non-profit %K strategic management %K value drivers %K value management %U http://versita.metapress.com/content/y546x15772670945/?p=41971ddd10e645a4939823dc9f156da9&pi=5