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2013-09-09

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cc-by-nc (c) Intangible Capital, 2013
Please use this identifier to cite or link to this item: https://hdl.handle.net/2445/47297

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

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http://dx.doi.org/10.3926/ic.453

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.

Subject

Persones grans, Cura de les persones grans, Residències de persones grans, Benestar social, Eficàcia organitzativa, Gestió de projectes

Subject (English)

Older people, Soins des personnes âgées, Old age homes, Public welfare, Organizational effectiveness, Project management

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Articles publicats en revistes (Sociologia)

Citation

MONLLAU, Teresa and RODRÍGUEZ ÁVILA, Núria. 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. Intangible Capital. 2013. Vol. 9, num. 2, pags. 420-436. ISSN 2014-3214. [consulted: 12 of June of 2026]. Available at: https://hdl.handle.net/2445/47297

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