Measuring Performance of Microfinance Institutions: A Framework for Reporting, Analysis, and Monitoring (Trainer's Guide)

This trainer's guide is a suggested format to facilitate the training on ‘Measuring Performance of Microfinance Institutions: A Framework for Reporting, Analysis, and Monitoring. The training program provides microfinance practitioners with the skills, knowledge and tools to develop financial statements and reports for meaningful analysis and monitoring, and in accordance with International Financial Reporting Standards.This training course had been developed in response to the growing need to continue the standardization of financial terms, formats, and indicators, so that MFI managers can develop consistent performance monitoring systems based on international standards. Other features are:

• Design of the training is based on a participatory training model and incorporates theory, skill development, and practice through exercises, a case study, and practical use of the spreadsheet tool;
• Centerpiece of the training is a spreadsheet tool that practitioners learn to use in the training environment, as well as incorporate into their MFIs financial reporting systems;
• Can be used by managers, finance and accounting staff, and staff of donor organizations instrumental in creating financial statements and/or responsible for using financial reports for analysis and monitoring.