Strategic Management and Analytical Tools for Performance Assessment of Charitable Organizations: Scientific Discourse and Practical Solutions

Strategic planning and analytical tools are crucial factors for the long-term sustainability of organizations. Therefore, to navigate in complex socio-economic environments, organizations should focus on developing comprehensive strategic plans and management tools to strengthen their leadership potential. The article aims to identify systemic problems in the management of charitable organizations and to substantiate an analytical tool that integrates financial indicators with social performance metrics. The research methodology is based on a systematic analysis of strategic management tools and a critical review of modern practices for assessing the activities of charitable organizations. The article reveals key factors for the sustainability of charitable and non-governmental organizations, as well as the main barriers and consequences of using outdated information systems. The results of the study show that in conditions of funding shortages and high competition for donor support, the ability of organizations to demonstrate transparency and measurable social impact becomes a determining factor in their institutional sustainability. Taking into account the key parameters and requirements for ensuring transparency in organizations' activities, the article proposes an adapted system of financial ratios that allow for the objective assessment of the solvency of charitable and non-governmental organizations without the risk of "non-profit starvation". The feasibility of using the indicators of the Cost per Dollar Raised (CPDR) and the Donor Lifetime Value (LTV) to assess fundraising activities is substantiated. After all, retaining existing donors and attracting recurring payments is a more cost-effective strategy that forms the "financial cushion" of the organization and ensures the continuity of its mission. The study shows that modern approaches to implementing the International Financial Reporting for Non-Profit Organisations (IFR4NPO) and increasing transparency of social impact form a new paradigm of accountability in Ukraine's charitable sector.