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¿Las políticas de bienestar social producen efectos en la rentabilidad de las empresas? Análisis comparativo de las empresas europeas

The policies of social welfare produced effects in performance of the company? Comparative analysis of European companies

Journal Name:

  • Intangible Capital

Publication Year:

  • 2014
DOI: 
http://dx.doi.org/10.3926/ic.545

Key Words:

Keywords (Original Language):

Author NameUniversity of Author
Abstract (2. Language): 
Purpose: The aim of this paper is to study and analyze the public well being policies and its repercussions in the efficacy and efficiency of the companies that give services to dependant people (CNAE 87 and 88 Codes). Design/methodology: For the making of the present study several companies which gives services in countries with different patterns when applying public well being policies have been compared. These countries have been Spain, Germany, UK and Netherlands. The data has been obtained through AMADEUS. The period of the study has been 2008-2012. The variables used are the operating margin (OMR) rate and the rotation assets rate (RAT). Findings: From the results obtained we have not been able to establish a significant statistic relationship between Companies behaviour and public well being policies. Originality/value: Up to date few extracts have been done, in Spain, about the financial behaviour of the companies which give services to the elderly. The business development entails an economic growth which balances with the cost inherent in the elderly population.
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Abstract (Original Language): 
Objeto: Analizar y estudiar si las políticas sociales de bienestar repercuten en la eficacia y eficiencia de las empresas que prestan servicios a las personas con dependencia (Código CNAE 87 y 88). Diseño/metodología/enfoque: Para la realización del estudio se han comparado las empresas de los sectores que dan servicios en países que presentan pautas diferentes a la hora de aplicar determinadas políticas sociales. En concreto se han comparado las empresas que actúan en España, Alemania, Inglaterra y los Países Bajos. Los datos se han obtenido a partir de la base de datos AMADEUS. Se ha tomado como período de referencia el 2008-2012. Las variables utilizadas han sido la tasa de margen operativo (TMO) y la tasa de rotación de activos (TRA). Aportaciones y resultados: De los resultados obtenidos no se ha podido establecer una relación estadísticamente significativa entre la eficacia y eficiencia de las empresas que prestan servicios a personas con dependencia y las políticas sociales desarrolladas desde los gobiernos. Originalidad / Valor añadido: : Hasta el presente existen pocos estudios sobre el comportamiento financiero de las empresas que prestan servicios a la tercera edad. El desarrollo empresarial de estas actividades implica un crecimiento de la actividad económica que compensa los costes que comporta el crecimiento de la población.
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