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本文通过实地调查大连地区民营养老院获取了养老院经营收入及成本方面的数据,借以分析养老院运营成本构成,并以实际数据为例,分析养老院如何进行盈亏平衡分析,以为养老院潜在投资者提供决策数据。
Based on the field survey of private nursing home in Dalian, this paper obtains the operating income and cost data of nursing home and analyzes the composition of operating cost of nursing home. Taking the actual data as an example, this paper analyzes how the nursing home analyzes the breakeven to provide the potential investors in the nursing home with decision-making data.