The profitability in the elderly homes

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The profitability in the elderly homes

Show simple item record Monllau Jaques, Teresa Maria Rodríguez Ávila, Nuria 2015-02-04T15:37:47Z 2015-02-04T15:37:47Z 2013
dc.identifier.issn 1647-1989
dc.description.abstract Now days, the population in Spain older than 65 is the 17,36%. The Instituto Nacional de Estadística thinks, that in 2030, the population older than 65 in Spain will be a 24,1 % of the total Spanish population. The elderly population had specific needs that means business opportunities which must be comply. The companies have to be effective and efficient. Purpose. The aim of this paper is to analyze the effectiveness and efficiency in the elderly homes in the period going from 2004 to 2009. “Law 39/2006, de 14 de diciembre, de Promoción de la Autonomía Personal y Atención a las personas en situación de dependencia” was enactment in Spain in 2006. Desing/methodology/approach: We are going to study the evolution, between 2004-2009, of the following ratios: the trading margin (Operating profit/Net sales average), Net sales to total fixed asset (Net sales/Fixed assets average) and the EBITDA/Net sales average. We are going to study those ratios in 31 companies that belong to the 88.10 and 87.3 sector (NACE rev 2). The methodology is going to be a quantitative research. We are going to use the SABI’s information in order to obtain the accounting data. To analyze the results we will use pivot tables in excel. Findings: We have found that those companies are effective but not efficient. Originality/value: The elderly sector is an unknown sector which needs to be study because is an emerging sector that has large business opportunities. en
dc.format application/pdf
dc.language.iso eng pt
dc.publisher CIGEST pt
dc.rights openAccess
dc.subject GESTÃO pt
dc.subject MANAGEMENT en
dc.subject LARES DE IDOSOS pt
dc.subject RETIREMENT HOMES en
dc.subject ESPANHA pt
dc.subject SPAIN en
dc.subject RENTABILIDADE pt
dc.subject PROFITABILITY en
dc.title The profitability in the elderly homes en
dc.type article pt

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