The article introduces a relatively new method of the social impact measuring (Social Return on Investment), which converts immaterial values created by services into a financially measurable unit. This allows a more accurate assessment of the efficiency and usefulness of funds spent on projects and services.
The method is used mainly in health care, less in pedagogy and rarely in social work. The article is in the first part overview and in the second analyzes the opportunities and limits of this method for possible use in social work.