居家式長照機構營運分析之決策支援系統開發

2025年台灣即將邁入超高齡社會，為了實現高齡長者在地老化的目標，政府持續推動長照政策，預算逐年增加。居家式長照機構是業者認為有利可圖的產業，從長照2.0實施後設立家數快速成長，從2017至2021年間成長5.8倍。機構數快速擴增，服務使用者卻沒有倍數增長，競爭激烈下，這些機構是否會有營運上的風險呢？透過本研究系統，利用服務場域中的作業活動作為資料來源，將資料進行萃取、轉置，透過Microsoft Power BI產生易於判讀的視覺化報表，採以科學計算的方法提供管理者有數據來源的循證決策支援，利用有證據基礎(evidence-based)或經過嚴謹評估(rigorous evaluation)的方式，來改善營運管理，降低經營成本與風險並可有效的運用財務資源。本系統透過資料導入系統時的資料整理過程，同時優化了資料核對的作業方式；資料導入系統後可提供符合居家式長照機構的計薪功能，亦可模擬不同薪資計算方案（時薪及拆帳）作為制定薪資或提升福利制度的決策參考；快速計算營運成本及利潤收益，透過視覺化的報表呈現能提供管理者更好的協助與支援，以提升服務單位的競爭優勢。

關鍵字

居家式長照機構；居家照顧；視覺化； Power BI ；決策支援系統

並列摘要

In 2025, Taiwan's population is about to enter a super-aged society. In order to achieve the goals of local aging of the elderly, the government vigorously promotes long-term care service policies and the budget has increased year after year. Therefore, home-based long-term care institutions are considered as profitable industry with low-cost and high payment. The number of the established long-care service units has grown 5.8 times since 2017 to 2021 after the implementation of the National Ten-year Long-term Care Plan 2.0 in year 2017. With the rapid growth of long-term service units, the number of people receiving long-term services has not increased by a relative multiple. The imbalanced situation of more units and fewer patients is getting worse. Will there be operational risks for home-based service units? Through this system, the operation activities in the service field are used as the data source to extract and transpose the data into a data visualization report that can be easily interpreted, and to process the data sources by using the scientific calculation methods into an evidence-based decision support for managers. Furthermore, using evidence-based or rigorous evaluation methods can improve operation management and reduce operating costs and risks, also it can manage financial resources effectively. The system optimizes the method of data verification through the data sorting process when data is imported into the system. After the data is imported into the system, it can provide the salary calculation function in line with home-based long-term care institutions, and can also simulate different salary calculation schemes (hourly salary and revenue sharing) as a decision-making reference for formulating salary or improving welfare system. Quickly calculating the operating costs and profits provides managers with better assistance and support through data visualization report, it can enhance the competitive advantage of service units.