Evaluating the operational and financial performance of Community-Based visiting nursing center for elderly with the balanced scorecard model

The study confirms that staffing levels and process efficiency significantly influence financial sustainability and service quality in home-based long-term care facilities. While increased staffing improves service delivery, it may reduce efficiency, highlighting the need for strategic workforce management and continuous professional training. Future research should expand to multiple institutions and adopt longitudinal designs to assess long-term impacts. Standardized performance management systems using the BSC model could enhance service quality and support long-term care policy development.