한국병원경영학회지 (Korea Journal of Hospital Management)
- 제4권2호
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- Pages.305-329
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- 1999
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- 1226-6299(pISSN)
적자병원의 재무구조 및 운영적 특성과 경영의사결정 행태
Financial Structural and Operational Characteristics and Management Decision-making Behavior of the Red-figured Hospitals
- 황인경 (경원대학교 생활과학대학 보건관리학과)
- Hwang, In-Kyoung (Department of Healthcare Management College of Human Ecology, Kyungwon University)
- 발행 : 1999.12.31
초록
Financial ratio indicators of the 46 sample hospitals provided by the Korea Health Industry Development Institute, together with the survey data responded by the 57 sample hospitals, were analysed to identify the characteristics of the red-figured hospitals' financial structure, financial operational efficiency and management decision-making behavior, The financial characteristics identified through the analysis include high dependency to liabilities, high salary expenses and overhead costs, low profitability of the unduly large amount of fixed assets, and low managerial efficieny of inventory. The hospitals, in face of the IMF economic impasse, took the necessary decision-making and counter measures to cut down salary expenses, to increase the number of patient and medical revenue, and to reduce investment to fixed assets. Based on these findings this study suggested that the hospitals should take more active cost containment measures, financial structural reorganization, and developoment of the strategies that can contribute to increase of the number of patient and medical revenue and that do not. require much capital funds.