非營利長期照護機構經營績效之探討以宜蘭地區小型養護機構為例

Study of the Operation Performance for Non-Profit Long-Term Care Facilities-Case Study of I-Lan Private Small Care Facilities

張和然(H. R. Chang) ； 邱文志(Wen-Chih Chiou) ； 林晉照(Chin-Chao Lin) ； 陳文琦(W. C. Chen) ； Senior Specialist

《績效與策略研究》 4卷1期 (2007/06) Pp. 27-48

https://doi.org/10.6736/JPSR.200706_4(1).0002

摘要

面對未來老多幼少的人口結構改變，且老年慢性疾病的人口數急遽上升，近年來各地區老人長期照護機構紛紛成立而造成供給過剩，且整體病床平均使用率普遍降低、差異甚大。本研究採用資料包絡分析法來衡量宜蘭地區二十家私立小型養護機構的經營績效，並透過差額變數分析與無母數檢定方法來探討不同指標之間的相關性、差異性以及對績效所產生影響。
本研究發現整體機構的平均規模效率表現優良，其中有7家為固定規模報酬，8家為規模報酬遞增，以及5家為規模報酬遞減。研究同時也發現政府評鑑結果、規模別對於小型養護機構的經營績效並沒有正面的助益，但收費標準的高低會影響機構的經營績效，而且養護機構並非愈大愈有效率。最後本研究提出的建議與結論對於競爭激烈的小型養護機構，將可提供為經營績效的改善與未來發展的參考。

關鍵字

經營績效 ； 資料包絡分析法 ； 非營利組織 ； 照護機構 ； 社會福利

並列摘要

Since the changing population structure in recent years, the increasing numbers of elder result in many long-term care facilities are needed for the elder chronic. To follow this trend, a large number of long-term care facilities are established in different areas but many of them are facing the problem of over supply and low occupancy rate. The study use Data Envelopment Analysis (DEA) to measure the operation performance of 20 private small care facilities in I-LAN area. In addition, the influence of performance by the correlations and variances between different measuring indexes is discussed through the slack variables analysis and Wilcoxon Rank-Sum Test of non-parametric methods.
In general, the study finds the average scale efficiency is excellent among our study cases. To be more specific, seven facilities are constant return to scale, eight facilities are increasing return to scale, and five facilities are decreasing return to scale. Regarding to factors that will affect a facility's operation performance, we conclude that the charge fee of patient does matter with it but neither governmental assessment results nor facility scale does. In the last, the study proposed a number of suggestions and conclusions for the small scale care facilities as reference for future improvement and development of operation performance.

並列關鍵字

Operations Performance ； Data Envelopment Analysis ； Non-profit Organization ； Care Facilities ； Social Welfare

參考文獻

中華民國長期照護專業協會()。

王金英(1999)。非營利機構的財務管理。社區發展季刊。85，85-92。

93年度台閩地區老人福利機構評鑑名冊及初複評成績

老人安養護長期照顧機構相關統計

江明修(1994)。非營利組織領導行為之研究。台北:國科會專題研究計畫。