The Korean Journal of Health Service Management (보건의료산업학회지)

Korea Society of Health Service Management (보건의료산업학회)
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The Relationship of Cash Flow and External Funding in Hospital

의료기관 현금흐름과 외부자금조달 간의 관계

  • 정용모 (인본의료재단) ;
  • 이용철 (부산가톨릭대학교 병원경영학과) ;
  • 임정도 (부산가톨릭대학교 병원경영학과)
  • Received : 2010.05.12
  • Accepted : 2010.06.20
  • Published : 2010.06.30
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Abstract

The study analyzed the cash flow and external funding in focusing on the relationship of the two factors in Korean hospitals and some changes in the relationship. The results analyzing this study were summarized as follows: First, the discriminant function of new external funds was generally the ratio of cash flow from operating activities to sales, the ratio of cash flow from investment activities to sales, the ratio of cash flow from financing activities to sales in order. The prediction rate of total discriminant function was more than 92%. Second, in case of Korean hospitals, it was known that the ratio of cash flow from operating activities to sales, particularly the net income to sales was the biggest influencing factor on the decision to external funding.

Keywords

References

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