• Journal of Digital Convergence
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• v.14 no.5
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• pp.39-46
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• 2016

The history of Social service is above 10 years. Owing to corresponding to the user's needs social services sector is expanding. And, to deal with them, the social delivery systems has been changed. Traditional social welfare delivery system is provided by public facilities and private facilities. On the other hand, Social Services is made up of the traditional social welfare delivery system and new delivery system which is composed of profit organizations and non-profit organizations. Considering this, Study attempted to compare the performance evaluation of supply type-profit and non-profit social service organizations. Performance evaluation method was applied to net income, except for expenditure in total revenue. Net income difference between profit organization non-profit organization was assessed by T-test. We conclude that the two population means are different at the 0.05 significance level. Looking in detail, the non-profit organizations were found to be higher than the non-profit organizations, labor costs, operating costs, facility cost and consumable costs, but part of the business expense costs, the non-profit organizations was higher than the profit organizations.