• 제목/요약/키워드: Comparative Analysis of Profitability

검색결과 36건 처리시간 0.029초

수도권 종합병원과 비 수도권 종합병원의 재무성과 비교 분석 (Comparative Analysis of Financial Performance between Metropolitan General Hospitals and Non-metropolitan General Hospitals)

  • 이진우
    • 보건의료산업학회지
    • /
    • 제11권1호
    • /
    • pp.11-25
    • /
    • 2017
  • Objectives : The purpose of this study is to analyze the differences in financial performance, productivity, and patient care performance between metropolitan and non - metropolitan hospitals and examine the factors affecting profitability of both groups. Methods : The survey period consisted of three years of data that can identify the financial performance of the hospital. The survey subjects were selected from 58 metropolitan hospitals, 87 non - metropolitan hospitals and 147 hospitals. Results : There was a significant difference in stability, activity, cost index, productivity, and patient care performance between the metropolitan and non - metropolitan hospitals, and metropolitan hospitals showed a relatively higher ratio. Conclusions : In the metropolitan and non-metropolitan hospitals, the variables of productivity and cost index increase the profitability. However, if the factors with less influence on the results of the study are applied to the variables of various situations, it may have a great influence on the profitability increase.

Increasing Profitability of the Halal Cosmetics Industry using Configuration Modelling based on Indonesian and Malaysian Markets

  • Dalir, Sara;Olya, Hossein GT;Al-Ansi, Amr;Rahim, Alina Abdul;Lee, Hee-Yul
    • Journal of Korea Trade
    • /
    • 제24권8호
    • /
    • pp.81-100
    • /
    • 2020
  • Purpose - Based on complexity theory, this study develops a configurational model to predict the profitability of Halal cosmetics firms in the Indonesian and Malaysian markets. The proposed research model involves two level configurations-industry context and selling strategies-to predict high and low scores of a firm's profitability. The industry context configuration model comprises industry stability, product homogeneity, price sensitivity, and switching cost. Selling strategies include customer-focused, competitor-focused, and margin-focused approaches. Design/methodology - This is the first empirical study that calculates causal models using a combination of industry context and selling strategy factors to predict profitability. Data obtained from the marketing managers of cosmetics firms are used to test the proposed configurational model using fuzzy-set qualitative comparative analysis (fsQCA). It contributes to the current knowledge of business marketing by identifying the factors necessary to achieve profitability using analysis of condition (ANC). Findings - The results revealed that unique and distinct models explain the conditions for high and low profitability in the Indonesian and Malaysian halal cosmetic markets. While customer-focused selling strategy is necessary to attain a higher profit in both the markets, margin-focused selling strategy appears to be an essential factor only in Malaysia. Complexity of the interactions of selling strategies with industry factors and differences between across two study markets confirmed that complexity theory can support the research configurational model. The theoretical and practical implications are also illustrated. Originality/value - Despite the rapid growth of the global halal industry, there is little knowledge about the halal cosmetic market. This study contributes to the current literature of the halal market by performing a set of asymmetric analytical approaches using a complex theoretical model. It also deepens our understating of how the Korean firms can approach the Muslim consumer's needs to generate more beneficial turnover/revenue.

은행의 수익성에 영향을 미치는 요인에 관한 연구: 금융위기 전·후 비교를 중심으로 (A Study on Determinants of Banks' Profitability: Focusing on the Comparison between before and after Global Financial Crisis)

  • 김미경;엄재근
    • 한국콘텐츠학회논문지
    • /
    • 제18권1호
    • /
    • pp.196-209
    • /
    • 2018
  • 은행의 수익성과 관련하여 어떠한 요인들이 영향을 미치는지 연구하고 있다. 본 연구에서는 은행의 수익성 개선을 위한 자금조달구조의 다양화 측면에서 기존연구와 달리 시장성수신비중을 주요 관심변수로 하여 8개의 설명변수와 총자산영업이익률을 수익성 지표로 사용하여 가설설정하고 전체기간과 금융위기 전 후 로 비교 분석하여 차이를 보고자 한다. 다중회귀분석한 결과, 모든 분석기간에서 유의미한 결과가 나타나는 수익성 요인은 원화예대금리차, 점포수, 고정이하여신비율이며 국내은행은 원화예대금리차가 커지고 점포수가 증가할수록 수익성도 향상되고 부실여신이 증가하면 수익성도 하락하는 것을 알 수 있다. 시장성수신비중은 은행의 수익성에 통계적으로 유의미한 영향을 주지는 못하는 것으로 나타났다. 글로벌 금융위기이전에는 거시경제지표의 영향을 받기 보다는 개별 은행의 상황 및 다른 금융환경의 영향을 더 받았다는 것을 알 수 있으며 금융위기이후에는 은행의 여신이 증가하면서 수익성도 향상되는 것으로 추정할 수 있다. 은행의 수익성 요인은 분석 기간별 특징이 있다고 추론되며 이에 그 의미와 시사점을 가진다. 향후 은행산업의 수익성에 관한 연구는 특수은행이 포함된 국내은행 전체로 대상을 확대할 필요가 있다.

Impact of Capital Structure on Profitability: A Comparative Study of Islamic and Conventional Banks of Pakistan

  • QAYYUM, Noor ul;NOREEN, Umara
    • The Journal of Asian Finance, Economics and Business
    • /
    • 제6권4호
    • /
    • pp.65-74
    • /
    • 2019
  • This study has two main purposes; first, it examines the effect of capital structure on profitability of Islamic and conventional banks; second, it determines that whether the capital structure of Islamic and conventional banks is same or not. A sample of ten banks was taken over the period 2006-2016. Independent samples T-test was used for finding the comparison between the capital structure of Islamic and conventional banks while for assessing the impact of capital structure on profitability, regression analysis (Fixed effects model) was used. Results showed that the capital structure of both types of banks was similar except for bank size which differed significantly. Moreover, ROA was negatively correlated to the capital structure of both conventional and Islamic banks. In contrast, ROE was positively correlated to the capital structure of both conventional and Islamic banks. In addition to that, two explanatory variables were positively correlated while two were negatively correlated to EPS for both Islamic and conventional banks. This study proves the existence of prominent theories of capital structure (pecking order theory and trade-off theory) for both conventional and Islamic banks in Pakistan and also validates the economies of scale.

최근 10년간 대학병원 경영성과 비교분석 (A Comparative Analysis of Business Performance of University Hospitals for the Past 10 Years)

  • 양종현
    • 보건의료산업학회지
    • /
    • 제10권3호
    • /
    • pp.13-25
    • /
    • 2016
  • Objectives : The purposes of this study was to analyze business performance of university hospitals for the past 10 years. Methods : Management and finance data from 2005 to 2014 were collected from balance sheets, income statements and annual reports from 27 university hospitals. The dependant variable used was profitability which included return on assets, operating margin and net profit to gross revenues 1. The independent variables were general characteristics, liquidity, stability, activity and financial ratios. Results : University hospitals over the last 10 years had achieved good management performance. Using financial leverage, patient revenues, operating profit, nonpatient revenues, total assets and total debt, the total amount had increased by more than double. The ratio of fixed liability and fixed assets turnover was found to have a significant positive (+) effect on management performance in the years 2012-2014. Conclusions : Based on these results, this study suggests a more in-depth analysis using fixed liabilities and fixed assets.

전체 공급망 수익성 개선을 위한 게임이론 기반의 수요 할당 메커니즘의 비교 연구 (Comparative Analysis of Game-Theoretic Demand Allocation for Enhancing Profitability of Whole Supply Chain)

  • 신광섭
    • 한국전자거래학회지
    • /
    • 제19권1호
    • /
    • pp.43-61
    • /
    • 2014
  • 본 연구는 공급망 운영에서 가장 기본적이고 필수적인 연구 분야인 공급자의 선정과 수요의 할당 문제를 해결하기 위한 방법으로 게임이론을 적용하였다. 특히, 가장 보편적으로 사용되고 있는 점진적 역경매 메커니즘을 비율적 형평성을 보장하는 구매 게임 방식과 공급망 전체 운영의 수익성이라는 관점에서 비교 분석하였다. 서로 다른 두 메커니즘의 정교한 비교 분석을 위한 전체 알고리즘을 제시하였으며, 구매게임을 이용한 공급자 선정 및 주문 배분의 최적해는 유전자 알고리즘을 통해 도출하였다. 전체 공급망의 수익성은 공급자와 구매자의 수익함수와 수익-비용 비율을 통해 평가하였다. 실제 현실의 공급망을 단순화한 모형을 바탕으로 본 연구에서 제안하는 방법이 전체 공급망의 수익성을 어떻게 향상시킬 수 있는 지를 간단한 실험과 통계 분석을 통해 설명하였다. 이를 통해 구매게임의 해가 역경매 방식에 비해 구매자의 수익성 감소를 통해 공급자와 구매자를 모두 포함하는 공급망 전체의 수익성을 크게 향상시킬 수 있음을 보였다.

우량병원과 도산병원의 자본구조 비교분석 (Comparative Analysis on the Capital Structure of Superior Hospital and Bankrupt Hospital)

  • 안영창;김재명;함유상
    • 한국병원경영학회지
    • /
    • 제11권4호
    • /
    • pp.19-36
    • /
    • 2006
  • This study aims to examine the influence of growth rate, profitability and current ratio, which are confronted with static trade-off theory and pecking order theory, on capital structure of superior hospital and bankrupt hospital. Firstly, superior hospitals show positive correlation between growth rate and short-term loans, long-term loans, and short-term liabilities while bankrupt hospitals represent negative correlation. Superiority hospital and bankruptcy hospital show different financing behaviors, especially, short-term loan is the significant characteristic that discriminates between superior hospital and bankrupt hospital. Secondly, this paper studied the correlation between profitability and short-term loan, which the superior hospitals shows negative correlation, to contrast, bankrupt hospital have positive correlation. Consequently, the short-term loan is the most distinguishable factor between the superior hospital and bankrupt hospitals in terms of profitability. To conclude, this study shows that excess short-term loans can be the most important cause for hospital's bankrupt. Accordingly, strategic and effective policy about the short-term loan will be required in order to protect hospital's bankrupt.

  • PDF

Distribution of Competitiveness of Copper Industry: The Case of Kazakhstan

  • Arsen TLEPPAYEV;Saule ZEINOLLA;Saltanat ABISHOVA;Bekzat RISHAT
    • 유통과학연구
    • /
    • 제21권7호
    • /
    • pp.41-50
    • /
    • 2023
  • Purpose: The purpose of the research is identified factors influencing the competitiveness of the copper industry in Kazakhstan. Research design, data and methodology: A few studies are dedicated to the analysis in developing countries, particularly Kazakhstan. The algorithm was chosen for research provision: statistical and comparative analysis, correlation, and regression analysis. The data of 1999-2021 obtained from the World Bank, Bureau of National Statistics, National Bank of Kazakhstan. Results: The obtained results demonstrate the trends in the development of the industry since 2000. The development of the copper industry is strongly influenced by the distribution and state of the business environment, economic situation, and trends in the global commodity markets. Conclusions: According to econometric modeling, there is a correlation between the profitability of the copper industry, GDP, copper prices, liquidity, and energy resource prices. Trends in global commodity and energy markets have a significant impact on the state of the industry. Further research should be conducted to include an analysis and forecast of internal factors that may affect the development of the industry, such as copper reserves, condition of fixed assets, government programs, etc. It is also important to examine the correlation with the trends in the development of the global green economy and the revival of the Chinese market.

COVID-19 and Its Impact on the Financial Performance of Kuwaiti Banks: A Comparative Study Between Conventional and Islamic Banks

  • ALMUTAIRI, Humoud Awad
    • The Journal of Asian Finance, Economics and Business
    • /
    • 제9권1호
    • /
    • pp.249-257
    • /
    • 2022
  • COVID-19 struck without warning, and by the first quarter of 2020, the world had plunged into a state of total closure as a means of containing the pandemic's devastating effect. Certainly, the pandemic shook many economies; some countries were able to cope, while third-world countries lost their invulnerability. Based on this, the current study looked at financial reports from Kuwaiti conventional and Islamic banks from 2019 to 2020 (before and after the pandemic) and compared the findings to see how much of an impact Kuwaiti conventional and Islamic banks had during the COVID-19 epidemic. Financial analysis of financial reports was used as a quantitative methodology, and variables were compared and analyzed, including (the liquidity ratio, profitability ratio, and financial leverage) within (14) Kuwaiti conventional and Islamic banks. The study found that the pandemic had a detrimental impact on both conventional and Islamic banks in Kuwait, as they were the first line of defense for the Kuwaiti economy during lockdowns and quarantines. Furthermore, there were significant implications on the Rate of Return on Investment, Debt, Financial Leverage, and Return on Equity.

논 타작물 재배 작부체계별 수익성 분석 (Profitability Analysis Based on Cropping System of the Land Use Changes in Paddy Field)

  • 유찬주;엄지범;고현석;박상연
    • 한국산학기술학회논문지
    • /
    • 제21권1호
    • /
    • pp.216-222
    • /
    • 2020
  • 본 연구는 논에 타 작물(사료작물)인 콩과 이탈리안 라이그라스, 콩과 감자, 콩과 보리의 작부체계를 신규 도입한 농가를 비교 분석하여 시사점을 도출하고, 기술적 해결사항 등을 파악하였다. 콩 및 이탈리안 라이그라스(IRG) 논 작부체계 수익성으로는 콩의 10a당 수량은 325kg이고, kg당 판매단가는 3,962원으로 총수입은 1,288천원이었다. IRG의 10a당 수량은 1,584kg이고, kg당 판매단가는 125원으로 총수입은 198천원이었다. 콩 10a당 소득은 284천원으로 소득률은 22.1%였다. IRG 10a당 소득은 ▽30천원이었다. 콩과 감자, 콩과 보리의 10a당 총수입은 각각 930,000원, 375,000이었다. 작부체계의 유형으로는 소득형 작부체계, 조사료의 생산형, 식량자급률 제고형, 기후변화 대응형, 등 다양한 작부체계 유형이 개발되고 있으나 권역별로 다양한 작부체계 모형은 부족한 상태이며, 대체작목 선정과 지역에 맞는 유형별 작부체계의 재배기술을 더 체계적으로 확립하여야 한다. 경지 이용률과 곡물자급률 등 중장기 목표를 가지고 끊임없는 관련 연구를 통한 작부체계의 기술적 확립이 필요한 시점이라고 할 수 있다.