Abstract
Abstract Non-profit organization (NPO) is an organization established non-for-profit, with different purposes and various specializations, such as art and culture, charitable, education, environment, academic, etc. NPOs have played important functions in Taiwan and also shared some social responsibility for the government. It is important to have efficient management of donated funds for scholarship allocation in correct directions to systematicly highlight the foundation’s values. However, little research has been done for cost-benefit assessment of foundation scholarship grant aid. This study aims to establish a framework for cost-benefit assessment of foundation scholarship based on the UNISON decision analysis framework and balanced scorecard. In particular, the proposed framework considered the actual process of foundation, integrating theory and practice, to deliberate consideration of each item to sort out the exact circumstance and the actual implementation of the program, and thus construct the basis for future adjustment to improve management efficiency. Also, this study used the G Charitable Foundation as empirical study anddesign questionnaire to compare G Charitable Foundation with other related foundations in Taiwan for validation. The results have shown that every penny has to make sure really contributed to help children from disadvantaged family, and to promote social accountability. The empirical analysis has verified the validity and feasibility of this study. It is crtical to think carefully to put effort and pay attentions on the subsidizer by scholarship who should have happy and benevolence sharing heart, via actual feedback to enable the other actions. The proposed cost-benefit assessment can have better understanding on the relationship between the input resources and output peformance for non-profit organization. Furthermore, future studies areo needed to discover the value via the proposed framework and asscoated actions. keywords: UNISON decision analysis framework, Balanced scorecard, Performance evaluation, Non-profit organization, Foundations