Cost Per Outcome (CPO)
Average cost to achieve one program outcome or impact metric
FORMULA
Cost Per Outcome = Total Program Cost / Number of Outcomes Achieved
Alternate Calculations
Impact
Total Operating Budget / Program Impact MetricsWhat is Cost Per Outcome?
Cost Per Outcome measures the average expense required to achieve one unit of desired impact in a nonprofit program. A critical efficiency metric for mission-driven organizations.
Lower CPO indicates more efficient resource deployment and greater impact per dollar. Used to evaluate program effectiveness and inform funding decisions. Essential for donor reporting and accountability.
Chart
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Sample Data
| month | cost | outcomes | beneficiaries | cpo |
|---|---|---|---|---|
| Jan | 35,000 | 280 | 1,400 | 125 |
| Feb | 38,000 | 315 | 1,575 | 120.6 |
| Mar | 40,000 | 350 | 1,750 | 114.3 |
| Apr | 42,000 | 385 | 1,925 | 109.1 |
| May | 44,000 | 420 | 2,100 | 104.8 |
| Jun | 46,000 | 460 | 2,300 | 100 |
Required Data Columns
program_costoutcomesbeneficiaries