Financial Analysis for the Feasibility of Hot Spring Outsourcing / 溫泉經營委外經營可行性之財務分析-以旭海溫泉為例

碩士 / 國立屏東科技大學 / 企業管理系所 / 104 / Syuhai Hot Spring expansion and infrastructure building are completed by the support of the Council of Indigenous Peoples. Since it operates, the issue on how to manage it sustainably and effectively becomes an important issue for the local people and the local government.
The office tried to use the idea “Local Public Enterprise” to manage Syuhai Hot Spring, but it came out that the civil servants spare too much time on managing Syuhai Hot Spring, and thus ignored the public affairs.
Through literature review, the analysis of the successful outsourcing cases, cost–benefit analysis and sensitivity analysis based on the 2015 operating expense of Syuhai Hot Spring was conducted. the results show that if the utilization rate increases 40%, the revenue would be NT$2,197,300 for its second year, NT$3,088,300 for the third year, NT$4,207,000 in the fourth year and NT$5,69,320 in the fifth year. Be more optimism, if the utilization rate increases 60%, the revenue would be NT$2,571,000 in its second year, NT$4,047,500 in the third year, NT$6,318,000 in the fourth year and NT$9,707,000 in the fifth year. Furthermore, if the local township office outsources Syuhai Hot Spring, the office would save at least NT$1,947,081 on the cost of personnel and other related expenses, and the staff in the office can thus focus on public affairs which is helpful for people’s lives.

Identiferoai:union.ndltd.org:TW/104NPUS5121026
Date January 2016
CreatorsPAN, YU-NU, 潘玉女
ContributorsDr. Hsu, Wen-Hsi., 許文西 博士
Source SetsNational Digital Library of Theses and Dissertations in Taiwan
Languagezh-TW
Detected LanguageEnglish
Type學位論文 ; thesis
Format64

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