요양병원의 재무성과 결정요인 분석
Financial Performance and Its Determinants in Korean Long-term Care Hospitals
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Objectives: This study analyzed the financial performance and its determinants in Korean long-term care hospitals (LTCHs), to provide for managerial implications. Methods: A multivariatre regression analysis was conducted using 2023 financial and resource data from 181 LTCHs to investigate three financial indicators (operating margin, net profit, and operating revenue per 100 beds) related to hospital-level and regional factors. Results: A Larger bed size improved operating margins. A high number of doctors per 100 beds enhanced financial measures operating margin and operating revenue per 100 beds ; conversely, increased labor and administrative costs consistently lowered LTCHs’ performance. Metropolitan location and private ownership displayed positive associations. However, regional competition had no significant influence. Conclusions: LTCHs’ financial performance is primarily shaped by internal operational efficiency and structural factors, with limited direct influence from regional competition. These findings underscore the importance of strategic management in adapting to evolving healthcare policies.
Abstract
Objectives: This study analyzed the financial performance and its determinants in Korean long-term care hospitals (LTCHs), to provide for managerial implications. Methods: A multivariatre regression analysis was conducted using 2023 financial and resource data from 181 LTCHs to investigate three financial indicators (operating margin, net profit, and operating revenue per 100 beds) related to hospital-level and regional factors. Results: A Larger bed size improved operating margins. A high number of doctors per 100 beds enhanced financial measures operating margin and operating revenue per 100 beds ; conversely, increased labor and administrative costs consistently lowered LTCHs’ performance. Metropolitan location and private ownership displayed positive associations. However, regional competition had no significant influence. Conclusions: LTCHs’ financial performance is primarily shaped by internal operational efficiency and structural factors, with limited direct influence from regional competition. These findings underscore the importance of strategic management in adapting to evolving healthcare policies.