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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.
摘要：
数据是决策的命脉，并为决策产生的复杂马赛克提供了关键组成部分。评估人员和决策者应该，因此,不断寻求探索使用能够产生更有意义的工具，有见地,和有用的数据，以便加强和改进决策。传统的经济评估方法提供了很多，非常有用和相关。用于税收目的的标准财务会计报告还提供有关组织及其各个计划的财务健康状况的有见地的信息。然而,两者都没有提供对成本行为的洞察力-这是提高项目运营效率和长期战略规划的重要考虑因素，预测，和程序操作的设计。在COVID-19之前，项目已经面临着捐助资金竞争和追求财务可持续性的挑战。COVID-19环境大大加剧了这些挑战。在当前的环境中,非营利组织比以往任何时候都更重要的是优化有限的财政资源，以做更多的社会福利。本文将说明如何从成本和管理会计中选择的概念可以被两个独立的项目评估者使用，以改进他们的建议，以及负责非营利组织的计划管理员，以加强决策。
