| Abstract: | 隨著科技越來越發達，國人生活型態的改變，產後婦女到產後護理中心坐月子是越來越普遍的趨勢—因此開設經營產後護理機構是重要的議題。在多樣化市場競爭下要設置一所獨立型產後護理機構，經營策略與設置的規劃必須重視品質與滿足產婦提升親子家庭服務，除強化機構的競爭優勢，同步又需考量成本，因此是否能永續經營，設置成本達到損益兩平更是進一步需要探討的重要議題。因此，研究目的旨在探討設置標準獨立型產後護理機構、以成本分析各項設施住房率達損益兩平，來對設置標準提出合理設置成本需求及達到損益兩平經營策略建議。方法：本研究採用單一個案研究方法，深入採用成本分析研究產後護理機構個案，以模擬建置一所獨立型機構為例，瞭解經營設置產後護理機構成本達到損益兩平進行分析。研究結果：以設置標準建置獨立型產後機構個案並運用成本與損益兩平分析，本研究提出設立產婦40床及嬰兒42床的機構，需設置成本為81,100,000元，採損益兩平分析可協助獨立型機構找出住房率之臨界點為70%，將住房率調整到七成，在3年時可以達到損益兩平衡，總收入減直接成本、間接成本及變動成本，營業收入將可全數支應營業成本，3年之後開始有利潤，每年盈餘可達27,484,800元。產後護理機構若能夠有百分百住房率，則在1.777年可以達到損益兩平衡，且之後每年盈餘高達53,664,000元。結論與建議：本研究是依據產後護理之家設置標準計畫來模擬建置獨立型機構為例，獨立型產後機構營運須自負盈虧，本論文將成本分析與損益兩平與建置做結合應用，希望將成本管理的概念應用到產後機構中，由研究結果發現，整合效果不錯，本研究對設置獨立機構所需成本達損益兩平，提供實質參考價值，以作為產後機構經營設置的參考。
As modern technologies much advanced, lifestyles in Taiwan are changing whereas women staying in postpartum nursing care centers (PNCCs) immediately after childbirth are a common trend. Hence, establishing and operating an independent-operated PNCC under such a diverse and competitive market becomes an important issue. Business strategy and planning of PNCC must stress service quality and customer satisfaction, which promotes mother- and family-child bondages not only reinforcing competitive advantages but also considering costs of business operation. Therefore, the analysis of setup cost to achieve early break-even also an important issue needs further investigation in term of long-term business sustainability. Aims: The purpose of present study is to explore the setup of standardized and independent-operated PNCCs using cost analysis during business establishment and occupancy rate to estimate break-even as well as to provide advices and suggestions in PNCC business strategies concerning setup cost and break-even. Methods: A single-case study is employed by conducting an in-depth investigation regarding setup cost and break-even analysis for a standardized and independent-operated PNCC as an example. Results: As the results for the exampled standardized and independent-operated PNCC with maximum occupancy of 40 beds (women) and 42 newborns, the estimated setup cost is NT$81,100,000. Based on the break-even analysis in three years with a realistic estimation of occupancy rate in 70%, the estimated annual profit is NT$27,484,800 afterward in three years. With the ideal occupancy rate of 100%, the early break-even time is estimated of 1.777 year and the estimated annual profit NT$53,664,000. Conclusions and suggestions: The example of standardized and independent-operated PNCC used by the present study is created from the application and expansion documents for nursing care institutes, which are required by city and municipal governments in Taiwan. Whereas the operation of independent-operated PNCCs is often self-financed, the present study combined cost analysis, break-even, and setup cost and applies the knowledge to the PNCC business. The findings of the present study should provide valuable information in business decisions and strategies for establishing independent-operated PNCCs with 40 beds in the estimation of setup costs for break-even and long-term business sustainability. |
