Yamane youichi

The purpose of this study is to clarify the characteristics of social welfare corporations by business type from disclosed financial information. In addition, it is to clarify the business conditions of social welfare corporations and to examine issues. As a result of the research, four characteristics were detected. (1) The childcare business is labor-intensive, while the nursing care and elderly welfare businesses are capital-intensive. (2) As the number of businesses increases, the scale of the business increases, but the management efficiency does not change. (3) When there are only one or two businesses, management efficiency improves as the scale of the business increases. (4) Small businesses face a severe business environment in which they are unable to cover their necessary expenses.