Gelashvili N.N., Spanova B.K.Published in:
Journal of Central Asia Economy
– Volume 3, Number 2 (April-June 2019)



Keywords: gross value added, net profit, non-profit organization, production, social entrepreneurship, social services, system of national accounts


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Abstract:

The article presents the analysis and evaluation of the non-profit sector of Kazakhstan as an economic basis for the development of social entrepreneurship, as at the moment it is the only official statistical database. Two tasksare have been set and solved in the study: to assess the financial sustainability of the sector and to conduct a comparative analysis between non-financial corporations sector and the non-profit sector on the structure of production in the services of education and health. The authors use all the main indicators and methodology of the system of national accounts (hereinafter SNA) to assess the activities of the sector at the macro level. On the basis of the SNA indicators, the authors investigate the dynamics of the expenditure of the nonprofit sector in the structure of actual final consumption of households, structural indicators of the operations of non-financial corporations sector and the non-profit sector, the structure of the non-financial corporations sector and the non-profit sector on activities and indicators of production and generation of income. According to the results of the analysis, conclusions were made about the financial stabilization of the sector over the past five years, as well as about the higher profitability of education services compared to health services. When comparing the structure of output in the private and non-profit sector, the higher profitability of non-profit sector in both education and health services was revealed, which is determined by the lower capital and resource intensity of the types of services that the non-profit sector chooses within a wide range of specific services. The authors conclude that there are stable economic prerequisites for the development of social entrepreneurship on the basis of non-financial corporations sector and the non-profit sector and with a sufficient degree of confidence it can be argued that some non-profit organizations are already working as social entrepreneurs.

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