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首页> 外文会议>International annual conference of the American Society for Engineering Management >CATEGORIZATION OF SOCIAL VALUE CREATED WITHIN U.S. NONPROFIT ORGANIZATIONS: A CASE STUDY IN OREGON
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CATEGORIZATION OF SOCIAL VALUE CREATED WITHIN U.S. NONPROFIT ORGANIZATIONS: A CASE STUDY IN OREGON

机译：美国非营利组织内部对社会价值的分类：以俄勒冈州为例

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Social value is impacted by the actions of organizations and government agencies. However, few track or forecast the social value impacts of these actions, making it difficult to effectively apply resources and document social gains. This is especially true in the third sector, composed of nonprofit organizations. Social return on investment (SROI) monetizes social benefits and costs associated with a project in an effort to counter this shortfall. By including SROI in a financial management plan, nonprofits are able to analyze strategies which maximize financial and social benefits. SROI is calculated as the quotient of present value of benefits and cost of an investment. In order to perform this calculation, social benefits must be defined, then converted into a dollar value. This is difficult because it requires an initial segregation of financial returns from social returns. Additionally, many current strategies monetize social impacts using perceived market prices which are largely imperfect. There are currently no guidelines for these calculations which results in inconsistent SROIs. This makes it difficult to interpret and compare SROIs within and between nonprofit organizations. This paper will provide a conceptual model for categorizing nonprofit organizations by the social value they create, followed by a discussion of future work for developing valuation techniques for monetizing the value created within each category, and the implications of SROI to engineering management profession in general.
机译：社会价值受组织和政府机构行动的影响。但是，很少有人跟踪或预测这些行动对社会价值的影响，因此很难有效地利用资源和记录社会收益。在由非营利组织组成的第三部门中尤其如此。社会投资回报（SROI）可以利用与项目相关的社会收益和成本货币化，以弥补这一不足。通过将SROI纳入财务管理计划，非营利组织能够分析使财务和社会收益最大化的策略。 SROI计算为收益的现值与投资成本的商。为了执行此计算，必须定义社会福利，然后将其转换为美元价值。这很困难，因为它需要将财务回报与社会回报进行初步分离。另外，许多当前的策略是使用感知的市场价格将社会影响货币化，而市场价格在很大程度上是不完美的。当前没有用于这些计算的准则，这会导致不一致的SROI。这使得难以解释和比较非营利组织内部和之间的SROI。本文将提供一个概念模型，用于根据非营利组织创造的社会价值对非营利组织进行分类，然后讨论开发用于将每个类别中创造的价值货币化的估值技术的未来工作，以及SROI对工程管理专业的总体影响。

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