• 보건행정학회지
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• 제15권1호
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• pp.78-96
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• 2005

The purpose of this empirical study is to investigate whether costs are 'sticky' -that is, whether costs increase more when revenues rises than they decrease when revenues falls by an equivalent amount by using the financial data fromf korean general hospital Financial data used in this study were obtained from the Database of Korean Health Industry Development Institute and analyzed using multiple regression model in dummy variables. The main results of this study are as follows: First, we found, for 69 Korean general hospitals for 3 years(2000~2002), that total hospital costs, hospital labor costs, hospital administrative costs were sticky, these costs provided strong support for the sticky costs hypothesis 1, but hospital material costs were shown to be proportional to sales revenues. Second, this results provided strong support for the hypotheses that the' degree of stickiness was lower in sales revenues declining that were preceded by revenue-declining periods (hypothesis 2-1), and that stickiness was less pronounced in a second successive year of revenue decline(hypothesis 2-2). Third, this results provided strong support for the hypothesis(hypothesis 3) that stickiness was greater hospitals that employ relatively more people to support their sales revenues(hypothesis 4) that stickiness was greater for hospital that used relatively more assets to support their sales revenues. After all, a managerial implication of this study was that sticky cost, for the general hospital, could be recognized and controlled.

• 디지털융복합연구
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• 제17권9호
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• pp.39-46
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• 2019

본 연구는 인천공항의 비항공수익 비중이 과연 지나치게 높은 것인가라는 연구 질문에서 출발하게 되었다. 공항의 전통적 비즈니스 모델에 기반 한 항공수익은 여러 규제로 인해 성장의 한계를 가지고 있지만, 경쟁력 향상을 고민하는 공항운영주체들에 의해 비항공수익 증대에 대한 관심이 커지고 있다. 본 연구에서는 공항의 비항공수익이 공항사용료에 미치는 영향을 다루고 있으며, 공항산업의 핵심이슈 중 하나인 민영화 요인을 연구에 반영하였다. 또한, 인천공항 단일 사례가 아닌 전 세계 178개 공항을 대상으로 실증 분석하였다. 연구결과 국제공항의 비항공수익 비중이 높을수록 공항사용료는 낮아지는 것으로 나타났으며, 민간지분율은 비항공수익 비중과 공항사용료 간의 인과관계를 양(+)의 방향으로 조절하였다. 이는 공항의 민영화 추진이 상업 활동 증대를 통한 공항사용료 감소효과를 상쇄하는 결과를 초래할 수 있는 것으로 해석할 수 있다. 조절효과에 대한 가설검증은 그림으로 이해하기 쉽도록 도표로 제시하였다.

• 정보와 통신
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• 제19권6호
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• pp.89-97
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• 2002

Voice revenues are critical to service providers today as they still make up 60% of revenues. Voice is certainly dominant, but the growth is flat. Wireless & data traffic are increasing, resulting in the need for integrating different networks into a unified platform for network efficiency, cost savings and additional revenue opportunities.

• 한국건설관리학회논문집
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• 제12권3호
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• pp.121-130
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• 2011

본 논문에서는 민간투자사업에서 사업시행자가 보유하고 있는 해지시지급금에 대한 매수청구권의 가치를 이항모형을 통한 실물옵션 가치추정 방법론을 사용하여 추정하였다. 매수청구권은 사업시행자의 부도조건부 매수청구권과 부도조건이 없는 매수청구권으로 구분하여 가치를 추정하였고, 해지시지급금은 사업자귀책인 경우의 금액으로 가정하였다. 운영수입, 운영비용, 사업수익률, 부채비율, 운영수입의 변동성 등에 따라 매수청구권의 가치는 달라지는데, 부도조건이 없는 매수청구권 가치는 대략 총사업비의 1%~7% 수준으로 추정되었고 부도조건부 매수청구권의 경우 0%~1.89% 수준으로 추정되었다. 민간투자사업의 수요예측위험의 영향을 파악하기 위해 실제 운영수입이 예상수입과 다른 경우의 매수청구권 가치도 추정하였다. 실제 운영수입이 예상수입에 못 미치는 경우 매수청구권 가치는 큰 폭으로 상승하는 반면 반대의 경우는 매수청구권 가치가 소폭 하락하는 것으로 추정되었다. 이는 수요예측의 불확실성이 큰 경우 실시협약 시점에서의 매수청구권 가치는 예상수입을 가정한 매수청구권 가치보다 상당히 클 수 있다는 점을 의미한다. 본 논문은 향후 해지시지급금 제도를 개선하는데 기여할 수 있을 것으로 기대된다.

• 디지털융복합연구
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• 제18권1호
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• pp.249-255
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• 2020

본 연구는 공공의료기관의 경영성과와 공공성의 관계를 분석하기 위해 2015-2017년의 13개 국립대병원의 결산서와 연보를 통하여 자료를 수집하였다. 연구결과 공익성지수는 의료수익순이익율, 의료수익의료이익율에 유의한 음(-)의 관계로 나타났다. 의료사회사업비는 의료수익경상이익율, 의료수익순이익율에 유의한 양(+)의 영향력이 있는 것으로 나타났다. 그리고 국립대학교병원은 지역에 따라 의료수익경상이익율에 유의한 영향력을 미치는 것으로 나타났다. 본 연구 대상인 국립대학교병원이 의료의 공공성 분야에서 민간의료기관 대비 어떤 차별화된 사업을 수행하고 있는지 객관적인 평가와 총체적 점검이 필요하다. 그리고 이를 바탕으로 국립대학교병원의 설립 목적에 맞는 역할의 재정립이 필요하다.

• 보건의료산업학회지
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• 제10권3호
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• pp.13-25
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• 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.

• Journal of Contemporary Eastern Asia
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• 제15권2호
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• pp.177-190
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• 2016

One of the main objectives of this paper is to provide insight to understand the effect of natural disasters on local government finance. That is, to analyze local governments' sales tax revenues after Hurricane Ike. Three Texas cities are examined: League City, Pearland, and Sugarland. Based on data collected from the Texas Comptroller's Office and the US Census, we found local governments experience a short-term increase in sales tax revenues and a long-term decline after the hurricane strike the region. On average, a major hurricane has a two-year impact on local government economy. The findings are essential for practitioners because in order to have a prosperous recovery after natural disasters, public managers have to prepare financially for short term changes in their sales tax revenues.

• KIEE International Transactions on Power Engineering
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• 제4A권1호
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• pp.6-10
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• 2004

This paper presents an assessment of the customer interruption costs using a macro economic methodology of Korean customers by cities and provinces. The customer interruption cost is considered a very useful index in quantifying reliability worth from a customer point of view. This paper reviews the methodology to evaluate the customer interruption costs and ratio to the average revenues per electric energy sold for public, service agriculture, fishery, mining, manufacturing and residential sectors by cities and provinces in Korea.

• 대한교통학회:학술대회논문집
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• 대한교통학회 1998년도 Proceedings 제34회 추계 학술발표회
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• pp.432-441
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• 1998

본 연구는 공항의 수입구조중 비항공수입(Non-aeronautical revenues) 증대를 위한 방안으로써 BAA(British Airports Authority plc.)의 민영화 이전과 이후의 수입구조변화에 대한 분석을 통하여 향후 우리나라 공항의 비항공수입을 증대시키기위한 방안을 제안하는데 그 목적이 있다. 물론 국내여건 즉, 사회적·문화적 측면들을 고려하여 적용해야 할 것이며 특히 공항의 수입증대를위하여 신규 상업활동 창출에 노력해야 할 것이다.

• 한국병원경영학회지
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• 제9권2호
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• pp.102-127
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• 2004

The objective of this study is to analyze a current trend of and relating factors on profitability of the Korean Public Corporation Medical Centers(KPCMCs, hereinafter, hospitals) in Korea. There are 34 hospitals in Korea as of 2004. Among these hospitals some are red ink hospitals, others are black inks in terms of profitability. Data were collected by Korea Health Industry Development Institute(KHIDI) Statistics for Hospital Management 2000-2002 and Ministry of Health and Welfare(MOHW) financial data of public hospitals which was planned to coordinate public health care services roadmap in the long run. The samples are 32 hospitals. Profitability was measured in the aspect of profit rate with normal profit to total assets, and normal profit to gross revenues as dependent variables in respective. Independent variables were classified by general factors, i.e., location, intern/resident training, period of opening, number of beds, and managerial factors(current ratio, fixed ratio, liability to total assets, total assets turnover, personnel costs, materials cost, administrative cost), and finally factors related to patient treatment(average length of stay, bed occupancy rate, admission ratio of outpatients). The methods of analysis are correlation and multiple regression analysis. This study shows firstly, a lot of hospitals are optimal current ratio. Hospitals in upper 100% current ratio are 81.2%. And the personnel cost in total costs are high. Secondly, the trend of normal profit to gross revenues of hospitals are deteriorating gradually. And lastly, as a result of multiple regression analysis, the factors had on significant effect on normal profit to total assets are fixed ratio(+), liability to total assets(-), bed occupancy rate(+), admissions of outpatients(+), etc. And the factors had on significant effect on normal profit to gross revenues are current ration(+), fixed ratio(+), personnel cost(-), administrative expenses(-), admissions of outpatients(+), etc. In conclusion, to improve the profitability of hospitals, the efforts to reduce personnel cost and average length of stay might be needed. And also beds utilization rate need to be increased.