지방의료원의 경영성과에 미치는 영향
Factors Affecting the Performance of Local Public Hospitals
2
조회
0
다운로드
13
인용
0
참고문헌
키워드
초록
Objectives : The purpose of this study was to analyze factors affecting the performance of public hospitals in South Korea. Methods : We collected management performance data from 2013 to 2015 from income statements, balance sheets, and annual reports from 32 local public hospitals. The dependent variable used was profitability, which included operating margin, return on assets and net profit to gross revenues. The independent variables were general characteristics, liquidity, stability, and activity. Results : Patient revenues, total assets, and total capital had increased steadily but patient expenses had increased to a greater extent. Operating profit, and net profit were consistently in deficits and the management status of local public hospitals had recently been in difficulty. The debt ratio, quick ratio, ratio of fixed liability and fixed assets turnover rate have a significant positive(+) effect on performance in the years 2013-2015. Conclusions : We suggest management strategies for these hospitals based on the results analyzed.
Abstract
Objectives : The purpose of this study was to analyze factors affecting the performance of public hospitals in South Korea. Methods : We collected management performance data from 2013 to 2015 from income statements, balance sheets, and annual reports from 32 local public hospitals. The dependent variable used was profitability, which included operating margin, return on assets and net profit to gross revenues. The independent variables were general characteristics, liquidity, stability, and activity. Results : Patient revenues, total assets, and total capital had increased steadily but patient expenses had increased to a greater extent. Operating profit, and net profit were consistently in deficits and the management status of local public hospitals had recently been in difficulty. The debt ratio, quick ratio, ratio of fixed liability and fixed assets turnover rate have a significant positive(+) effect on performance in the years 2013-2015. Conclusions : We suggest management strategies for these hospitals based on the results analyzed.
참고문헌 (22)
- 이경희, "지방공사 의료원의 성과에 영향을 미치는 요인 연구", 보건행정학회지, 13(2), pp.101~124 (2003), 한국보건행정학회
- "Medical, It doesn't mean civilian or public", Hospital News, ~ (2017)
- 정은영, "지방의료원의 성과분석: Data Envelopment Analysis와 패널분석", 보건행정학회지, 25(4), pp.295~306 (2015), 한국보건행정학회
- N.K. Jo, "The Relationship between Publicness and Profitability of Regional Public Hospitals", pp.2014
- G.H. Stevens, "The strategic health care manager", Inquiry, 29(1), pp.107~107 (1992)
- W.J. Kim, "The Determinants of Hospital Profitability", Health Policy and Management, 4(1), pp.123~137 (1994)
- Y.S. Ahn, "Local Public Enterprises Theory", pp.44~45 (2001), Dae Young Co
- B.K. Kim, "An Empirical Study on the Management of Local Governmental Centers", pp.2004
- L.C. Gapenski, "Understanding Health Care Financial Management", pp.34~45 (2010), Health Administration Press
- H.Q. Trinh, "The Strategic Behavior of US Urban Hospitals: A Longitudinal and path model examination", Health Care Management Review, 25(4), pp.48~64 (2000)
- D.S. Bolon, "Comparing mission statement content in for-profit and not-for-profit hospitals: Does mission really matter?", Hospital Topics, 83(4), pp.2~9 (2005)
- 이윤석, "병원의 수익성 관련 요인", 보건행정학회지, 13(3), pp.129~147 (2003), 한국보건행정학회
- 양종현, "대학병원 수익성에 영향을 미치는 요인 분석", 병원경영학회지, 15(4), pp.43~62 (2010), 한국병원경영학회
- H.Q. Trinh, "The Strategic Behavior of U.S. Rural Hospital : a Longitudinal and Path Model Examination", Health Care Management Review, 25(4), pp.48~64 (2000)
- 박병상, "병원의 수익성 관련 요인 분석 - 의료수익의료이익율을 중심으로 -", 한국콘텐츠학회 논문지, 9(6), pp.196~206 (2009), 한국콘텐츠학회
- J.O. Kim, "A Study on Selecting of Factors in Dental Hospital", pp.2009
- Y.K. Lee, "Factors Influencing over Outpatient's Choice of Tertiary General Hospital", pp.2003
- K.S. Jung, "The Strategy for Restructuring the Clinical Departments at Small and Medium Size Hospitals = With Cases of the Provincial Hospitals", Korean journal of hospital management, 6(1), pp.147~163 (2001)
- 조동영, "병원다각화 결정요인 분석", 대한경영학회지, 27(12), pp.2151~2164 (2014), 대한경영학회
- 양종현, "최근 10년간 대학병원 경영성과 비교분석", 보건의료산업학회지, 10(3), pp.13~25 (2016), 보건의료산업학회
- 김지형, "종합병원 수익성에 미치는 영향요인 분석", 병원경영학회지, 10(3), pp.45~66 (2005), 한국병원경영학회
- 이창은, "지방의료원의 흑·적자 구분별 경영성과요인", 보건의료산업학회지, 4(1), pp.99~110 (2010), 보건의료산업학회