Korea Journal of Hospital Management (한국병원경영학회지)

Korean Society of Hospital Management (한국병원경영학회)
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Long-and Short-term Relationship between Human Resources Expenditure and Management Performance in South Korea -focusing on Public District General Hospitals-

인적자원관리비용과 경영성과에 대한 장·단기 효과분석

  • Park, Jeongwon (Department of Public Health Science, Graduate School, College of Health Science, Korea University) ;
  • Yoon, Heesoo (Department of Public Health Science, Graduate School, College of Health Science, Korea University) ;
  • Choi, Mankyu (Department of Public Health Science, Graduate School, College of Health Science, Korea University)
  • 박정원 (고려대학교 일반대학원 보건과학과) ;
  • 윤희수 (고려대학교 일반대학원 보건과학과) ;
  • 최만규 (고려대학교 일반대학원 보건과학과)
  • Received : 2021.07.29
  • Accepted : 2021.09.23
  • Published : 2021.09.30
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Abstract

Purposes: 우리나라 공공의료기관들의 경영실적 보고에 따르면 대부분의 공공의료기관들이 만성적자로 인한 경영난 문제를 겪고 있는 실정이다. 이는 공공의료서비스 제공 등이 주요 원인이겠지만 그럼에도 공공의료기관들의 경영효율화 문제는 지속적으로 지적되고 있음은 공공연한 사실이다. 이에 본 연구는 고정비 성격이 강한 인적자원관리비용과 경영성과 간의 관계를 분석하여 공공의료기관의 경영성과 개선을 위한 경영적 함의를 제공하고자 하였다. Methodology: 분석자료는 2014년부터 2019년까지 39개 지역거점 공공병원의 재무자료를 이용하였고, STATA SE 12.0을 사용하여 다중회귀분석과 패널회귀분석을 실시하였다. Findings: 다중회귀분석을 통한 단면연구 결과에서는 인건비가 높을수록 경영성과가 높은 경향을(2014년 의료수익:1.523/ 2015년 의료수익: 2.002, 의료수익의료이익률: 0.002/ 2016년 의료수익: 1.223) 보였으나 패널회귀분석을 통한 종단연구 결과에서는 복리후생비가 높을수록 경영성과가 의미있게 높은 경향을(의료수익: 3.232582/ 의료수익의료이익률: 0.0014502) 보였다. 이는 인건비는 경영성과에 단기적인 효과가 있는 반면 복리후생비는 경영성과에 장기적인 효과가 있음을 반영하는 것이라고 볼 수 있다. Practical Implication: 본 연구는 이러한 결과를 기반으로 장기적인 효과가 있는 복리후생비의 중요성을 제시하고, 공공의료기관의 경영성과에 영향을 미치는 인건비와 복리후생비의 특성 파악을 통하여 효과적인 인적자원관리방법을 위한 경영적 함의를 도출하였다는 점에서 의의가 있겠다.

Keywords

Acknowledgement

This work was supported by Korea University Grant(grant number K2110001, 2021)

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