eng Science and Education Publishing Journal of Business and Management Sciences 2333-4533 2018-03-28 6 1 22 27 10.12691/jbms-6-1-5 JBMS2018615 article Liao Ling-Chu lingchu@g2.usc.edu.tw 1 Department of Accounting, Shih Chien University, Taipei City, Taiwan It is most important to evaluate performance between profit and not-profit organizations. Profit-'the bottom line'-is an unambiguous measure of a business organization's effectiveness. Not-for-profit organizations make performance measurement more difficult. However, we do not think this means that managers in those organizations can ignore finances for continuous operating. The study analyze ten successive years nonfinancial and financial information variables of the case elderly caring center, ranking surface reflectivity can help the strategic decision-making. Using TOPSIS method as based on financial and nonfinancial information of ten consecutive years for an elderly caring center to examine past performance and systematically exploring alternative ways to make better-informed decisions in the future. The results indicate based on the comparison among of the ten years, performance ranking from the first to sixth are respectively 2013, 2011, 2014, 2015, 2016, and 2011. Among the ten years, there are four years (e.g. 2007, 2012, 2013, and 2016) are as excellent by the government in Taiwan. The elderly caring center also has good execution efficiency in accordance with budgets at the end of year. As an 'excellent' elderly caring center should has a unique operational pattern and TOPSIS is very usefully to support organizational strategic decision-making. http://pubs.sciepub.com/jbms/6/1/5/jbms-6-1-5.pdf TOPSIS method elderly caring center performance ranking