Surplus per bed p.a.

Starting point

In this case study, we take look at a nursing home.
The costs, such as a balance budget, has never been transparent. The question: “not where – but what are the costs?” could be answered with the introduction of the software “Greko”  and its  process-compliant Resource Consumption Accounting. You can achieve truly satisfying results.


The following measures were taken among with the executives: Analysis of the organizational structure, development of a new business model, analytical planning, advanced training in the area of management. Introduction of monthly check-ins. Competition analysis of other nursing homes.


With the accurate monthly cost information, executives became immediately able to identify  where the costs are and what needs to be done! The results were truly impresive. The managing competences of the executives increased, the more and more organizational units were transferred to ITS.
This study shows the success of the company in comparison with  other nursing homes …

In his dissertation Dr. Mayr from the Institute for Administrative Management (a subsidiary of the Vienna University of Economics and Business Administration) analyzed 10 nursing homes in western Austria.