Expanding the repertoire of evaluation tools so that evaluation recommendations can assist nonprofits to enhance strategic planning and design of program operations |
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| Institution: | 1. Research Group on Health Inequalities, Environment, Employment Conditions Knowledge Network, Department of Political and Social Sciences, Universitat Pompeu Fabra, Barcelona, Catalonia, Spain;2. Johns Hopkins University - Pompeu Fabra University Public Policy Center, Barcelona, Catalonia, Spain;3. Research Group of Epidemiology, National School of Public Health ‘Héctor Abad Gómez’, University of Antioquia, Medellín, Colombia;4. Transdisciplinary Research Group on Socioecological Transitions (GinTRANS2), Universidad Autónoma, Madrid, Spain;1. MEASURE Evaluation, Carolina Population Center, University of North Carolina, Chapel Hill, United States;2. Department of Epidemiology, Gillings School of Global Public Health, University of North Carolina, Chapel Hill, United States;3. Department of Maternal and Child Health, Gillings School of Global Public Health, University of North Carolina, Chapel Hill, United States;4. Public Health Leadership Program, Gillings School of Global Public Health, University of North Carolina, Chapel Hill, United States;5. Carolina Health Informatics Program, University of North Carolina, Chapel Hill, United States;1. Department of Community and Behavioral Health, College of Public Health, University of Iowa, 145 N. Riverside Dr, Iowa City, IA 52245, USA;2. Division of General Pediatrics and Adolescent Health, University of Minnesota Medical School, 717 Delaware St SE, Minneapolis, MN 55414, USA;3. Oregon Health & Science University/ Portland State University School of Public Health, Oregon Health & Science University, 250 NW Franklin Ave., Ste. 302, Bend, 97702, USA;4. College of Education and Human Service Professions, University of Minnesota Duluth, 110 Sports & Health Center, 1216 Ordean Court, Duluth, MN 55812, USA;5. Sanford School of Medicine, School of Health Sciences, 414 E. Clark Street, Vermillion, SD 57069, USA;1. Miguel Hernández University, Department of Health Psychology, Avda. de la Universidad s/n, Elche, 03202, Alicante, Spain;2. University of Roehampton, Department of Psychology (Whitelands College), Holybourne Avenue, London, SW15 4JD, United Kingdom;3. Faculty of Education, Valencian International University (VIU), 46002 Valencia, Spain;1. Department of Occupational Science and Occupational Therapy, University of Toronto, 160-500 University Ave, Toronto, ON, M5G 1V7, Canada;2. North York General Hospital, 4001 Leslie Street, Toronto, ON, M2K 1E1, Canada;3. Institute of Health Policy Management and Evaluation, University of Toronto, 155 College Street, Suite 425, Toronto, ON, M5T 3M6, Canada;4. Institute for Better Health, Trillium Health Partners, Mississauga, ON, Canada;5. Department of Psychology, Wilfrid Laurier University, 75 University Avenue West, Waterloo, ON, N2L 3C5, Canada;6. Center for Addiction and Mental Health, 1001, 1025, 1051 Queen Street West, Toronto, ON, M6J 1H4, Canada |
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| Abstract: | Data are the lifeblood of decision-making and provide a critical component into the complex mosaic from which decisions emerge. Evaluators and decision-makers should, therefore, continuously seek to explore the use of tools that can produce more meaningful, insightful, and useful data so that decision-making can be enhanced and improved. Traditional economic appraisal methods offer much and are very useful and relevant. Standard financial accounting reporting for tax purposes also provide insightful information on the organization’s financial health and that of its individual programs. However, neither offer insight into cost behavior—an important consideration for making program operations more efficient and for long-term strategic planning, forecasting, and design of program operations. Before COVID-19, programs were already challenged with competition for donor dollars and the pursuit for financial sustainability. The COVID-19 environment has considerably exacerbated these challenges. In this current environment, it is more important than ever for nonprofits to optimize limited financial resources to do more societal good. This paper will illustrate how selected concepts from cost and management accounting can be used by both independent program evaluators to improve their recommendations, as well as program administrators in-charge of nonprofits to enhance decision-making. |
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| Keywords: | Break-even analysis Cost drivers Cost and management accounting Cost-volume profit analysis Cost-inclusive evaluation Decision-making Economic evaluation Fixed costs Program evaluators Relevant range |
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