本文透過貨幣化的社會成本與社會效益分析方法,分別從受照顧者、主要照顧者、長期照顧服務機構、納稅者以及其他人之私人觀點予以衡量,總合成為長期照護在整體社會觀點下的成本與效益分析。透過實證的財務與非財務構面長期照顧服務機構個案資訊,從日間照顧服務、社區式服務交通接送以及社區式協助沐浴三個長期照護之主要服務項目,以機會成本作為衡量基礎。 本研究結果發現,從各個私人觀點評估日間照顧服務、社區式服務交通接送以及社區式協助沐浴,所產生之成本與效益皆有不同影響;就整體社會觀點而言,長期照護總效益顯著大於長期照護總成本;埔里基督教醫院的長期照護服務項目,帶來正向的社會淨效益。
This study aims to focus on social aspects cost-benefit analyses, measuring costs and benefits from the social perspectives on care recipients, caregivers, long-term care service agency, taxpayers, and the rest of society, so as to synthesizes them as monetized long-term care effects. Furthermore, this paper measures long-term care service agency based on opportunity concepts of three major long-term care projects--the day care services, community service transportation and community-assisted bathing. The empirical results show that, costs and benefits of day care services, community service transportation and community-assisted bathing, feature different impacts on different individuals. In terms of the overall social perspective, long-term care social benefits significantly surpass long-term care social cost; the long term care services provided by Puli Christian Hospital did bring positive net social benefits.