健檢診所設立財務可行性評估

目的：以新設健檢診所為例，運用財務分析中內部報酬率及敏感度分析，尋找會影響該投資的重大變數，藉以獲得投資的最大利益。方法：對財務試算之基本參數進行合理假設，以最少資本的創業模式，運用Microsoft Office的Excel試算表及函數公式，得出設立健檢診所的預估損益及現金流量，利用內部報酬率評估本案是否值得投資。結果：個案內部報酬率為26.83%。敏感度分析以個人健檢價格、每日個檢最大營運量、檢驗成本、非醫師人員平均薪資、團體健檢價格，此五項變數在所有變數中對於內部報酬率的影響程度最大。結論：健檢診所因涉及多專科及設備，設立時所需投入的資金較一般診所高出許多，因此設立前的可行性財務評估顯的特別重要。

關鍵字

現金流量分析；內部報酬率；敏感度分析

並列摘要

Objectives: This study takes a newly established medical check-up clinic as an example and uses the Internal Rate of Return (IRR) and sensitivity analysis to find the most significant variables that may influence the investment to achieve the maximum profit. Methods: Firstly, making reasonable assumptions on the basic parameters for the financial calculations, using the minimum capital model and Microsoft Office Excel worksheets and function formulas to obtain the estimated profit and cash flow, and using the IRR to evaluate whether the project is worthy of investment. Results: After financial analysis, the IRR of this project is 26.83%. Among all the variables, five variables (medical check-up fees, maximum daily medical check-up capacity, laboratory expenses, average salary of non-physicians, group medical check-up fees) have the most significant impact on the IRR. Conclusions: Since establishing a brand-new physical check-up clinic involves multiple medical subspecialties, numerous types of medical equipment, and expensive facilities, the capital required for its establishment is much higher than that of general clinics. Therefore, the factors determining its feasibility and a cautious financial evaluation before its establishment are fundamental.

並列關鍵字

Cash Flow Analysis ； Internal Rate of Return ； Sensitivity Analysis

參考文獻

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