A Study on Standardizing Performance Indicators for Local Social Enterprises: Development and Weight Derivation of Indicators Using the IPOO Model

This study proposes and validates a new performance evaluation framework for social enterprises based on the IPOO (Input-Process-Output-Outcome) model. Existing Social Value Index (SVI) indicators focus primarily on short-term outcomes, failing to adequately reflect the long-term sustainability and public value of social enterprises. To address these limitations, this study designed a systematic evaluation model encompassing inputs, processes, outputs, and outcomes, and validated its reliability through expert opinions and Analytic Hierarchy Process (AHP) analysis. The research was conducted in two phases. First, a comparative evaluation between the existing SVI and the IPOO-based indicators demonstrated the superiority of the new framework in integrating social value, supporting decision-making, and simplifying the evaluation process. Second, the weights of the four key dimensions—Input, Process, Output, and Outcome—along with their sub-components, were derived. The results revealed that the Outcome dimension, which reflects long-term social change, was the most significant. The Output dimension focused on short-term achievements, while the Process and Input dimensions played essential roles in assessing operational efficiency and resource utilization. This study offers a multidimensional framework for evaluating the performance of social enterprises, overcoming the limitations of existing methods. It contributes both academically and practically by providing a reliable tool that captures the diverse objectives of social enterprises. Future research should focus on clarifying the distinctions between Output and Outcome indicators and refining the evaluation procedures.