10%入住率15%入住率20%入住率25%入住率30%入住率35%入住率40%入住率45%入住率50%入住率入住天數(以30床規格計算)90 135 180 225 270 315 360 405 450單價@6,5006,500 585,000 877,500 1,170,000 1,462,500 1,755,000 2,047,500 2,340,000 2,632,500 2,925,000 單價@7,0007,000 630,000 945,000 1,260,000 1,575,000 1,890,000 2,205,000 2,520,000 2,835,000 3,150,000房租(500,000/月)500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 醫師巡診(80,000/月)-婦產科、小兒科及中醫師80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 衣物清洗(100,000/月)30,000 30,000 30,000 30,000 30,000 30,000 60,000 60,000 60,000 講師費用(營養師、醫師、瑜珈)50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 月子餐費(1,000/天)90,000 135,000 180,000 225,000 270,000 315,000 360,000 405,000 450,000 135020252700337540504725540060756750營業收入固定成本水費(平均水費15/天)1,350 2,025 2,700 3,375 4,050 4,725 5,400 6,075 6,750 電費(住房平均電費250/天)22,500 33,750 45,000 56,250 67,500 78,750 90,000 101,250 112,500 瓦斯費(住房平均瓦斯費30/天)2,700 4,050 5,400 6,750 8,100 9,450 10,800 12,150 13,500 嬰兒耗材(尿布、濕紙巾、醫材等250/天)22,500 33,750 45,000 56,250 67,500 78,750 90,000 101,250 112,500 媽媽耗材(紙巾、衛生沐浴用品、哺乳衣、醫材等200/天)18,000 27,000 36,000 45,000 54,000 63,000 72,000 81,000 90,000行政人員薪資(負責人,行政主管,會計,採購,美工)5 250,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 房務人員薪資@30,0004 120,000 120,000 120,000 120,000 120,000 120,000 120,000 120,000 120,000 客服人員薪資@32,0004 128,000 128,000 128,000 128,000 128,000 128,000 128,000 128,000 128,000 廚務人員薪資(廚師2位@50,000 廚助4位@30000)6 230,000 230,000 230,000 230,000 230,000 230,000 230,000 230,000 230,000醫護人員薪資@42,000168,000 168,000 168,000 336,000 336,000 336,000 504,000 504,000 504,000變動成本人力成本工讀人員@25,0002 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000其他成本其他成本(員工伙食、郵電、記帳、雜項、其他管理費用支出)200,000 200,000 200,000 125,000 125,000 125,000 150,000 150,000 150,000 成本合計1,963,0502,191,5752,270,1002,441,6252,520,1502,598,6752,900,2002,978,7253,057,250單價@6,5006,500 1,378,050- 1,314,075- 1,100,100- 979,125- 765,150- 551,175- 560,200- 346,225- 132,250- 單價@7,0007,000 1,333,050- 1,246,575- 1,010,100- 866,625- 630,150- 393,675- 380,200- 143,725- 92,750單價@6,500-236%-150%-94%-67%-44%-27%-24%-13%-5%單價@7,000-228%-142%-86%-59%-36%-19%-16%-5%3%備註醫護人員4人醫護人員4人醫護人員4人醫護人員8人醫護人員8人醫護人員8人醫護人員12人醫護人員12人醫護人員12人總投資金額依30床每床裝修及設備成本@120萬36,000,000 36,000,000 36,000,000 36,000,000 36,000,000 36,000,000 36,000,000 36,000,000 36,000,000單價@65006500218-228-273-306-392-544-536-866-2268-損益計算毛利率單價@6,5006,500 2.18 2.28 2.73 3.06 3.92 5.44 5.36 8.66 22.68 單價@7,0007,000 2.25- 2.41- 2.97- 3.46- 4.76- 7.62- 7.89- 20.87- 32.35回收年限入住天數(以30床規格計算)單價@6,5006,500 單價@7,0007,000 房租(500,000/月)醫師巡診(80,000/月)-婦產科、小兒科及中醫師衣物清洗(100,000/月)講師費用(營養師、醫師、瑜珈)月子餐費(1,000/天)營業收入固定成本55%入住率60%入住率65%入住率70%入住率75%入住率80%入住率85%入住率90%入住率95%入住率100%入住率495 540 585 630 675 720 765 810 855 9003,217,500 3,510,000 3,802,500 4,095,000 4,387,500 4,680,000 4,972,500 5,265,000 5,557,500 5,850,000 3,465,000 3,780,000 4,095,000 4,410,000 4,725,000 5,040,000 5,355,000 5,670,000 5,985,000 6,300,000500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 80,000 60,000 60,000 60,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 495,000 540,000 585,000 630,000 675,000 720,000 765,000 810,000 855,000 900,000 7425810087759450101251080011475121501282513500水費(平均水費15/天)電費(住房平均電費250/天)瓦斯費(住房平均瓦斯費30/天)嬰兒耗材(尿布、濕紙巾、醫材等250/天)媽媽耗材(紙巾、衛生沐浴用品、哺乳衣、醫材等200/天)行政人員薪資(負責人,行政主管,會計,採購,美工)5 房務人員薪資@30,0004 客服人員薪資@32,0004 廚務人員薪資(廚師2位@50,000 廚助4位@30000)6 醫護人員薪資@42,000變動成本人力成本7,425 8,100 8,775 9,450 10,125 10,800 11,475 12,15012,825 13,500 123,750 135,000 146,250 157,500 168,750 180,000 191,250 202,500 213,750 225,000 14,850 16,200 17,550 18,900 20,250 21,600 22,950 24,300 25,650 27,000 123,750 135,000 146,250 157,500 168,750 180,000 191,250 202,500 213,750 225,000 99,000 108,000 117,000 126,000 135,000 144,000 153,000 162,000 171,000 180,000400,000400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 120,000120,000 120,000 120,000 120,000 120,000 120,000 120,000 120,000 120,000 128,000128,000 128,000 128,000 128,000 128,000 128,000 128,000 128,000 128,000 230,000230,000 230,000 230,000 230,000 230,000 230,000 230,000 230,000 230,000 672,000 672,000 672,000 840,000 840,000 840,000 840,000 1,008,000 1,008,000 1,008,000工讀人員@25,0002 其他成本其他成本(員工伙食、郵電、記帳、雜項、其他管理費用支出)成本合計單價@6,5006,500 單價@7,0007,000 單價@6,500單價@7,000備註總投資金額依30床每床裝修及設備成本@120萬單價@65006500損益計算毛利率50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000175,000 175,000 175,000 175,000 200,000 200,000 200,000 200,000 200,000 200,000 3,328,7753,407,3003,485,8253,772,3503,875,8753,954,4004,032,9254,279,4504,357,9754,436,500111,275- 102,700 316,675 322,650 511,625 725,600 939,575 985,550 1,199,525 1,413,500 136,225 372,700 609,175 637,650 849,125 1,085,600 1,322,075 1,390,550 1,627,025 1,863,500-3%3%8%8%12%16%19%19%22%24%4%11%16%16%19%23%27%26%29%32%醫護人員16人醫護人員16人醫護人員16人醫護人員20人醫護人員20人醫護人員20人醫護人員20人醫護人員24人醫護人員24人醫護人員24人36,000,000 36,000,000 36,000,000 36,000,000 36,000,000 36,000,000 36,000,000 36,000,000 36,000,000 36,000,0002696-2921947930586413319304250212單價@6,5006,500 單價@7,0007,000 回收年限26.96 29.21 9.47 9.30 5.86 4.13 3.19 3.04 2.50 2.12 22.02 8.05 4.92 4.70 3.53 2.76 2.27 2.16 1.84 1.61。