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http://dx.doi.org/10.22156/CS4SMB.2021.11.04.203

Operation Fund Financing and Management Performance of National and Public Medical Institutions and Private Medical Institutions  

Ha, Au-Hyun (Department of Health Administration, Busan Digital University)
Publication Information
Journal of Convergence for Information Technology / v.11, no.4, 2021 , pp. 203-210 More about this Journal
Abstract
This study analyzed the financing ratio by operation fund financing method and their impact on management performance according to the establishment operation management entity of the medical institution. For the analysis method, ANOVA, logistic regression, and regression analysis were conducted using financial information registered with HASPA.The results of the study, The ratio of gross revenue to operating funds differed significantly depending on the establishment operation management entity. In addition, it was found that the financing ratio of each operation fund financing method was significantly related to the management results(deficit, surplus), and the impact of the operation fund financing method on management performance differed according to the establishment operation management entity. As a result, the management of operating funds of medical institutions is deemed appropriate to apply cost management first considering the ratio of revenue to operating funds, and then to utilize internal operating funds.
Keywords
Form of Establishment; HASPA(Hospital Accounting System Public Announcement); Operation Fund; Operation Fund Financing Method; Net Profit;
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