공공병원과 민간병원의 재무성과에 미치는 영향요인 분석
Factors Affecting Financial Performance of Public and Private Hospitals
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Objectives: This study aimed to examine the financial performance of public and private hospitals, and evaluate factors affecting profitability. Methods: Data were obtained from 166 statistically reliable Annual Balance Sheets (2019) submitted to the National Tax Service by advanced and general hospitals. They were investigated using a t-test and multiple regression analysis with profitability as a dependent variable. Results: The stability, turnover, and profitability indices showed a statistically significant difference between public and private hospitals. Second, public hospitals tend not to link asset utilization to profits due to cost expenditure, and private hospitals link asset utilization to profit; however, advanced hospitals tend to be more advantageous. Conclusions: Policies to improve financial performance should consider the fact that each factor has a different effect on profitability, depending on the hospital type.
Abstract
Objectives: This study aimed to examine the financial performance of public and private hospitals, and evaluate factors affecting profitability. Methods: Data were obtained from 166 statistically reliable Annual Balance Sheets (2019) submitted to the National Tax Service by advanced and general hospitals. They were investigated using a t-test and multiple regression analysis with profitability as a dependent variable. Results: The stability, turnover, and profitability indices showed a statistically significant difference between public and private hospitals. Second, public hospitals tend not to link asset utilization to profits due to cost expenditure, and private hospitals link asset utilization to profit; however, advanced hospitals tend to be more advantageous. Conclusions: Policies to improve financial performance should consider the fact that each factor has a different effect on profitability, depending on the hospital type.
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