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Title: 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
Author: Monllau, Teresa
Rodríguez Ávila, Núria
Keywords: Persones grans
Cura de les persones grans
Residències de persones grans
Benestar social
Eficàcia organitzativa
Gestió de projectes
Older people
Soins des personnes âgées
Old age homes
Public welfare
Organizational effectiveness
Project management
Issue Date: 9-Sep-2013
Publisher: Omnia Science
Abstract: 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: 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.
Note: Reproducció del document publicat a:
It is part of: Intangible Capital, 2013, vol. 9, num. 2, p. 420-436
Related resource:
ISSN: 2014-3214
Appears in Collections:Articles publicats en revistes (Sociologia)

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