너싱홈의 합리적 경영을 위한 손익분기점 분석 : A 너싱홈을 중심으로 = A Case Study for the Break Even Point of the Nursing Home to Operate Profitably : Focusing on A Nursing Home

다국어 초록 (Multilingual Abstract)

This is a case study for analysing the Break Even Point of the nursing home(nursing facility), In Korea the nursing facility system is not popular because it is out of the social health insurance. And it is very different from the United States not only the insurance system but also the range of its service. But nowadays the Korean Government has planned to operate the social insurance system for the old aged people.
Along with this plan, this study is to apply the basic data for a nursing home in Korea which is the stable development.
This study has used the balance sheet, income statement and statistic data on the management. The following is the result of the study.
First, on the break even point of the nursing home, the inpatient number was daily average 51 persons. And the expense per a patient was ￦1,800,000- korean currency.
Second, the number of a nurse was very important factor for the nursing home to operate normally. And the number of working nurse run on the criterion that a nurse took care of four patients. The monthly payment per a nurse was ￦1,400,000- korean currency.
Third, the nursing home has need to apply much more PR for the profitable management and to take incentive system for the patients to increase.
Fourth, the nursing home has meed to change the computer system for reducing of the expense and improving routine affairs. For example, to change like as the a daily report printed automatically.

목차 (Table of Contents)

• Ⅰ. 서론
• Ⅱ. 조직인력 및 시설현황
• Ⅲ. 유사기관비교
• Ⅳ. 수익실적분석
• Ⅴ. 손익 분석
• Ⅵ. 결론
• 참고문헌