Analýza bodu zvratu v léčebném zařízení

Abstract

This bachelor thesis deals with Break-even point analyse in a treatment facility. In the treatment facility is done Break-even point analyse for homogeneous performance of three picked pavilions of treatment care, which are described by help of day cares. Returns of the pavilions are payments from all health insurances and also from patients for treatment procedures. For modelling of cost function are utilized methods of regression and correlation analysis and classification analysis. After demarcation height of fixed and variable costs is calculated and graphically shows the Break-even point in day cares. Next there are calculations made of another quantities based on turning point, i.e. contribution margin to cover fixed costs, critical capacity utilization, the maximum permissible fixed costs, variable costs allowable maximum, minimum acceptable selling price and sensibility.