A Feasibility Study on the Budget Accountability of VAC Veterans Homes Long Term Care System

• Main Authors: Hnog Yu-Fen, 洪玉芬
• Other Authors: 毛治國
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/73809093324219277687

碩士 === 國立交通大學 === 管理學院碩士在職專班經營管理組 === 96 === Facing the reality that veterans living inside the veterans homes are aging, and that, because of the need to satisfy the demand of home care for aging citizens in the senile society, the Ministry of Interior Affairs is pushing a 10-year long term care project, the management policy of veterans home will have to adjust to that of the central governmental policy. However, the related studies on the veterans homes financial mechanism are still in the initial stage. Therefore, this study is aimed to find out, through technical analyses, the feasibility on the budget accountability of VAC veterans homes under operational fund system. The historical and current management of veterans homes shows that even though some of their operations have been outsourced, the execution of them is still of government power, and so, to cope with the management difficulties and the challenges of budget accountability, the evolution from the traditional governmental budgeting mechanism into the operational fund budgeting should be the best choice in their management model change. To further understand the feasibility on the budget accountability of VAC veterans homes under operational fund mechanism, this study targets on two subjects: the veterans eligible to be home-cared, and those non-veterans waiting to be long-term cared. Under the methodology of scenario analysis, with two variations: ‘Should more care-beds be added’ and ‘Should the veterans homes’ care-beds be kept the same’, four finance scenario analyses are conducted. Hypotheses are made to review that under each scenario how care-beds are used, if an overall (including facility depreciation) or partial (excluding facility depreciation) budget balance can be achieved, what the results of cash in-flow and out-flow are, and what the financial information of capital expenditure and investment effectiveness shows, etc. Through the various finance scenario analyses, this study will further evaluate on the possible and the best scenario of the future development of veterans homes, and make model change proposals on the most possible scenario in which no actions should be taken, and the best scenario in which input should be done in order to achieve a budget balance, for the VAC veterans homes to make decisions on their future model change strategies.