補助金からみた過疎地にある公設民営による複合宿泊施設の事業継続に向けた方向性についての研究―長野県天龍村の第三セクターが経営する施設でのケーススタディ―

抄録

Publicly owned and privately operated accommodations in depopulated areas are facing significant financial challenges. To support the operations of these facilities, municipalities provide annual subsidies. A key issue is their inability to forecast the necessary subsidy amounts needed to ensure business continuity. This study applies break-even point analysis to estimate the subsidies required to sustain a publicly owned and Privately Operated accommodation. The analysis focuses on a multi-purpose accommodation facility managed by a third-sector organization in Tenryu Village, Nagano Prefecture. Financial data from the facility reveals a cost structure in which revenue increases lead to proportional expense increases, preventing the achievement of a break-even point at which total revenue exceeds total costs. The facility relies on subsidies to cover fixed costs, regardless of revenue fluctuations, ensuring a balanced budget and eliminating operating deficits.