2002 Volume 16 Issue 1 Pages 35-47
Management of maternity homes is built on three factors: persons, goods, and finance. This paper discusses the main characteristics of management of maternity homes from financial point of view, and aims at obtaining basic data for exploring a specific direction for a better management.
The object for investigation consists of six sample cases which were randomly selected from annual delivery cases at maternity homes. This investigation, while utilizing the breakeven point analysis as a mode of approach, drew on hearings on fourteen items relating to the financial management of maternity homes and on the past financial data. The investigation was conducted during October-December, 2000.
1. Breakdown of Expenditure
It now turned out that fixed costs far exceeded movable ones. Of the fixed costs, the personal costs occupied the highest rate. This was in order followed by lease, rental, and depreciation expenses.
2. Breakdown of Income
It was also made clear even if, in the case of 50 delivery cases per year, the income was under 5 million yen, it would be possible to keep the nursery in the black.
3. Relationships among Necessary Sales, the Number of Delivery Cases and the Operation Rate of Using Bet
It was suggested that supposing there were 50-60 delivery cases per year with three beds available in a nursery, the operation rate of beds would need to be over 30%-35%. If there were approximately 90 delivery cases per year with four beds available, its operation rate would need to be 37%. If five beds were available with the same number of delivery cases, its operation rate would require 30%.
The research stated above has revealed that a serious financial problem produces impeding factors for sound management, because the sales of maternity homes at present do not increase satisfactorily and running a maternity home assumes a family-like-business character due to the management scale. Maternity homes should be managed after business plans are made and certain profits are estimated from the same viewpoint as other ordinary busineses.
