The development of advanced nuclear facilities is progressing rapidly around the world. Newly designed facilities have differences in structure and operation from existing nuclear facilities, so Safeguards by Design (SBD), which applies safeguards at the design stage, is important. To this end, designers should consider the safeguardability of nuclear facilities when designing the system. Safeguardability represents a measure of the ease of safeguards, and representative evaluation methodologies are Facility Safeguardability Analysis (FSA) and Safeguardability Check-List (SCL). Those two have limitations in the quantification of safeguardability. Accordingly, in this study, the Safeguardability Evaluation Method (SEM), which has clear evaluation criteria based on engineering formulas, was developed. Nuclear Material Accountancy (NMA), a key element of Safeguards, requires the Material Balance Area (MBA) of the target facility and performs Material Balance Evaluation (MBE) based on the quantitative evaluation of nuclear materials entering or leaving the MBA. In this study, about 10 factors related to NMA were developed, including MBA, Key Measurement Point (KMP), Uncertainty of a detector, Radiation signatures, and MUF (Material Unaccounted For). For example, one of the factors, MUF is used in MBA to determine diversion through analysis of unquantified nuclear materials and refers to the difference between Book Inventory and Physical Inventory, as well as errors occurring during the process in bulk facilities, errors in measurement, or intentional use of nuclear materials. This occurs in situations such as attempted diversion, and accurate MUF evaluation is essential for solid Safeguards implementation. MUF can be evaluated using the following formula (MUF=(PB+X-Y)-PE). The IAEA’s Safeguards achievement conditions (MUF < SQ) should be met. Considering this, MUF-related factors were developed as follows. (􀜵􀜧􀜯 = 1 − 􀯆􀯎􀮿 􀯌􀯊 ) In this way, about 10 factors were developed and described in the text. This factors is expected to serve as an important factor in evaluating the safeguardability of NMA, and in the future, safeguardability factors related to Containment & Surveillance (C&S) and Design Information Verification (DIV) will be additionally developed to conduct a comprehensive safeguardability evaluation of the target facility. This methodology can significantly enhance safeguardability during the design stage of nuclear facilities.