| Título: |
The profitability of companies offering services to seniors: Comparative study of nursing homes and services at home The profitability of companies offering services to seniors: Comparative study of nursing homes and services at home La rentabilidad de las empresas que ofrecen servicios a la tercera edad: Estudio comparativo de los establecimientos residenciales y de los servicios en el hogar |
| Autores: |
Monllau Jaques, Teresa M.; Universitat Pompeu Fabra Ávila, Nuria Rodríguez; Universitat de Barcelona |
| Fecha: | 2013-09-06 |
| Publicador: | Intangible capital |
| Fuente: |
 |
| Tipo: |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
| Tema: |
Elderly House, financial efficiency, financial effectiveness M10; M48 Elderly House, financial efficiency, financial effectiveness M10; M48 Eficacia, Eficiencia, Ley 29/2009, Dependencia, Residencias gediátricas M10; M48 |
| Descripción: |
Purpose: We considered two objectives; on one hand, to analyze the effectiveness and efficiency of enterprises, the purpose of which is to provide services to the elderly. On the other hand, examine whether the enactment of law 39/2006, has meant a change in the profitability of the companies.Design/methodology/approach: We study the accounting behaviour of companies that have more than 250 employees. The period submits to study is over the years 2004 to 2011. The data has been obtained through the SABI and AMADEUS databases.The variables analyzed were the operating margin (OMR) rate and the rate of rotation (TAR) assets ratioFindings and Originality/value: The analysis of the evolution of OMR shows that in the subsectors analyzed, the Spanish companies are not profitable. The conclusion is not the same when the variable analyzed is TAR. It shows a change in the behaviour of the analyzed companies since 2007. This variation is statistically significant in the case of the OMR, but not so in the case of TAR.Originality/value: The subsectors analyzed have been little studied in Spain. Knowing the evolution of their behaviour will improve the competitiveness of enterprises. Purpose: We considered two objectives; on one hand, to analyze the effectiveness and efficiency of enterprises, the purpose of which is to provide services to the elderly. On the other hand, examine whether the enactment of law 39/2006, has meant a change in the profitability of the companies. Design/methodology/approach: We study the accounting behaviour of companies that have more than 250 employees. The period submits to study is over the years 2004 to 2011. The data has been obtained through the SABI and AMADEUS databases. The variables analyzed were the operating margin (OMR) rate and the rate of rotation (TAR) assets ratio Findings and Originality/value: The analysis of the evolution of OMR shows that in the subsectors analyzed, the Spanish companies are not profitable. The conclusion is not the same when the variable analyzed is TAR. It shows a change in the behaviour of the analyzed companies since 2007. This variation is statistically significant in the case of the OMR, but not so in the case of TAR. Originality/value: The subsectors analyzed have been little studied in Spain. Knowing the evolution of their behaviour will improve the competitiveness of enterprises. Objetivos: Nos planteamos dos objetivos: por un lado, analizar la eficacia y eficiencia de las empresas, el objeto social de las cuales es la prestación de servicios a la tercera edad. Por otro, estudiar si la promulgación de la Ley 39/2006 ha supuesto un cambio en la rentabilidad de las empresas. Diseño y metodología: Estudiamos el comportamiento contable de las empresas de más de 250 trabajadores, a lo largo de los ejercicios 2004-2011 obtenidos a través de la base de datos SABI y AMADEUS. Las variables analizadas han sido la tasa de margen operativo (TMO) y la tasa del ratio de rotación (TRA) de activos. Aportaciones y resultados: El análisis de la evolución del resultado de TMO permite concluir que, en los subsectores analizados, las empresas españolas no son rentables. Las conclusiones no son las mismas si la variable analizada es la TRA. Se detecta un cambio en el comportamiento de las empresas analizadas a partir del año 2007. Este cambio es estadísticamente significativo en el caso de la TMO, pero no lo es en el caso de la TRA. Valor añadido: Los subsectores analizados han sido poco estudiados en España. Conocer la evolución de su comportamiento permitirá mejorar la competitividad de las empresas. |
| Idioma: | Inglés |