• The Korean Journal of Health Service Management
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• v.11 no.4
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• pp.67-76
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• 2017

Objectives : This study compared Value added to personnel expenses between 12 private general hospitals and 12 regional public hospitals, based on location and size, to examine industry competitiveness in terms of management. Methods : From 2011 to 2015, the value added and value added to personnel expenses were calculated by year. and a SPSS statistical program was used to determine and influential factors between private general hospitals and regional public hospitals. Results : The total value added to personnel expenses was 26.85 percent lower than general hospitals compared to regional public hospitals. The product category most influenced by the value added to personnel expenses was Stationeries & expendables at general hospitals and Outsourcing at regional public hospitals. Conclusions : Regional public hospitals have relatively low value added to personnel expenses compared to the general hospitals. Therefore, it is necessary for hospital management to reexamine gross revenue relative to total manpower.

• The Korean Journal of Health Service Management
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• v.6 no.4
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• pp.111-120
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• 2012

This research analyzes on the factors and difference of the management performance in general hospital. In details, we provide that personnel expenses, materials costs and administrative expenses have impact on management performance in general hospital and these factors have differences by region and sickbed size. The meaningful results of this study as follow. In the first, personnel expenses ratio influence management performance but materials costs ratio and administrative expenses ratio are only partially impact for the management performance. Secondly, in the management performance by region, there are no significant differences between the two groups of the big city and small and medium-sized cities. In personnel expenses ratio, materials costs ratio and administrative expenses ratio, The materials costs ratio is significant difference but ersonne expenses ratio and administrative expenses ratio have no significant difference. Finally, there's no significant difference between the hospital size and management performance. But this study provide that there is partially a difference between personnel expenses ratio, materials costs ratio and administrative expenses ratio and the hospital size.

• Health Policy and Management
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• v.9 no.2
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• pp.118-138
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• 1999

This study presents the variations on drug utilization for outpatients' URI, gastritis. and hypertension by the type of hospital- tertiary hospital. general hospital. hospital. clinic. It investigated drug expenses. daily drug expenses. days of medication. the highest price of the drugs used. and the number of the different drugs used for each disease and type of hospital. This study also performed analysis to see how much the variations of variables related to drug use affect the variations of drug expenses. The dependent variable was drug expenses and the independent variables were days of medication. the average price of the drugs used. and the number of the different drugs used. Analysis of the drug utilization was performed on NFMI(National Federation of Medical Insurance) 1994 medical expense claim data. Patients with secondary diseases were excluded. In this study. 379 patients with URI, 386 patients with gastritis. 1.257 patients with hypertension were included. It was founded that there were large variation on drug utilization between the types of hospital for same diseases. Days of medication were longest in tertiary hospitals and shortest in hospitals or clinics. Clinics showed the lowest daily drug expenses in all of the diseases investigated. Daily drug expenses were highest in general hospitals or hospitals. which also tended to use drugs of higher price than other types of hospital. General hospitals and hospitals had larger variations in daily drug expenses and the highest price of drugs. It suggested that drug might be utilized overly in general hospitals and hospitals and some other factors might influence on drug utilization in these hospitals. It was found that the variations of drug expenses were affected by the variations of drug price and days of medication rather than the number of the different drugs. Then the strategy to reduce the variations of drug utilization and to improve the quality of drug utilization should focus on the drug price and days of medication. Further study is needed to assess the quality as well as the variation of drug utilization and to show the factors which affect them.

• Journal of agricultural medicine and community health
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• v.14 no.1
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• pp.16-29
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• 1989

The general objective of this study is to grasp the treatment expenses of common diseases by character of medical care institutions. The specific objective is to find out the treatment expenses for selected common diseases by type of medical care institutions and also by level of symptom. A record review method was employed to obtain required information for the analysis of expenses. A total of 40,000 cases treated by 85 medical care institutions were selected by the study team during the period 22 June to 14 July 1988. The 85 medical care institutions were sampled by stratified proportionate random sampling method. The major findings obtained from the information collected by the study team are as follows ; 1) Treatment expenses were composed of physical examination, medication, injection anesthesia, rehabilitation surgical intervention, lab test, X-ray and diagnosis. The highest expenses was for medication, accounted for 36.7% of the total: 13.9%, injection; Lab, tests respectively: 10.5%, physical examination : 8.6% surgical intervention; 7.9% admission : 6.3%, X-ray and diagnosis: 1.5%, rehabilitation. 2) Treatment expenses per case of common diseases were quite different from not only type of medical care institutions, such as university hospital, general hospital, hospital and clinic, but also from level of symptom. 3) Treatment expenses per case for the aged were higher than that of the young. The treatment cases for over 60 years of age accounted for 19.4% of the total, however the proportion of treatment expenses accounted for 23.8% of the total. 4) Duration of treatment and visits for same diseases varied from type of medical cara institutions. Based on these study findings, the following further research should be conducted: (1) Establishment of health care delivery system. (2) Feasibility of the development of health care programme for the aged. (3) Strengthening for primary health care approach.

• Korean Journal of Heritage: History & Science
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• v.50 no.4
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• pp.82-103
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• 2017

Systems operating construction expenses for preservation and repair of the architectural heritage may be divided into two in the Japanese colonial era. They are preservation cost nd preservation cost-aided constructions, according to the ownership of a building. Preservation cost construction refers to preservation and repair of government-owned buildings that Japanese Government General of Korea had the ownership and the right of management, and preservation cost-aided construction means preservation and repair of private buildings such as Buddhist temples. In the case of preservation and repair of buildings owned by the government, it was done by the Japanese Government General of Korea, so the same agent executed the budget and managed the properties. They included royal tombs and relics, old government offices, Hyanggyo and some Seowon. On the other hand, in the case of preservation and repair of private buildings, they were private properties, so Japanese Government General of Korea had rights only for permission of preservation and repair. If there was a request for .preservation and repair by an owner, the Japanese Government General of Korea decided on whether it would support its expenses or not and played a role of management and supervision. It applied to Buddhist shrines and pagodas owned by Buddhist temples and shrines and temples owned by individuals and families. Hence, in the case of government-owned buildings, because the preservation cost was spent from the Japanese Government General of Korea's budget for investigation expenses of historical remains or repair expenses of Jeolleung and ruins, they were classified into preservation cost constructions. As for private buildings, the cost was spent from their budget for aiding preservation expenses, so they were classified into preservation cost-aided constructions. Because preservation cost construction and preservation cost-aided construction were conducted by two different agents, there were a little difference in procedures for executing a construction. There was no big difference in the general progress of constructions but was an administrative difference in the kinds of documents submitted and the roles of field supervisors. Such dual systems remained unimproved throughout the Japanese colonial era. The Japanese Government General of Korea was the colonial government so much influenced by the Japanese Government. Most Japanese architectural heritage was owned by Buddhist temples and Shinto shrines and there was almost no building owned by the government, resulting in a unitary system unlike Korea. Heritage system by the Japanese Government General of Korea was established under the influence of Japan regardless of the situation in Korea. Accordingly, Japanese Government General of Korea could not present a definite solution in the bisected system of preservation and repair expenses for the heritage. It shows the limits of the Japanese Government General of Korea in the colonial era.

• Journal of Digital Convergence
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• v.19 no.5
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• pp.153-161
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• 2021

This study examined whether the probability of a tax investigation by the general construction industry could reduce the entertainment expenses in order to confirm whether a tax investigation can reduce excessive discretionary expenses of firms. Among the general construction industry listed on the KOSPI and KOSDAQ from 2011 to 2018, 274 firms with sales exceeding 10 billion won in the previous year were targeted at the tax audit selection rate and the tax audit detection rate, which is a proxy for the possibility of a tax investigation. The effect of the ratio of entertainment expenses to sales and the increase rate of entertainment expenses was verified. As a result of the analysis, both the selection rate and the detection rate of the tax investigation have a significant negative effect on the proxy variable of the discretionary expenses measured as the proportion of entertainment expenses and the increase rate of entertainment expenses. The results of this study showed that the tax investigation is a means to curb the excessive expenditure of the firm's discretionary expenses, thus suggesting the direction for the taxation policy and the effectiveness of the tax investigation.

• The Korean Journal of Health Service Management
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• v.10 no.4
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• pp.1-11
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• 2016

Objectives : The aim of this study is to investigate the actual condition of the occurrence and recovery of medical expenses through seafarers insurance and to provide basic data that will be helpful in the establishment of efficient hospital management strategies for medical expenses of insurance companies depending on the type of seafarers insurance. Methods : Three general hospitals located in Busan, Korea, were selected, and seafarers insurance claim data was collected from January 1, 2012 to December 31, 2013(24 months) and analyzed. There were 5,490 cases in total. Results : There was a significant difference in the distribution of disease incidence, accrued medical expenses, reimbursement of medical expenses, and the actual condition of medical receivables depending on the insurance company. Conclusions : Therefore, differentiated payback strategies for medical expenses are needed that consider the various seafarers insurance companies and their treatment characteristics.

• Journal of Hospice and Palliative Care
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• v.2 no.2
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• pp.109-113
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• 1999

Purpose : Because we don't have inappropriate health care system for the terminal cancer patients, there were abnormal behavior patterns of health care utilization. So, There were needs to develop the comprehensive care for terminal cancer patients. Increased attention is being paid to the futility of life-sustaining treatment and high cost of management of terminal cancer patients Materials and Methods : This study was performed on cancer patients, registered in 1996 Central Cancer Registry, who were as insured person of Korea Medical Insurance and died from January 1997 to June 1998. We studied the day of medical care and medical expenses of 151 cancer patients evaluable. Results : The mean day of inpatient care was 39 days, and the mean days of outpatient care was 14 days in study subjects. Mean expenses per day of medical care, day of inpatient, and day of outpatients care were 85,392 won, 105,908 won, and 40,173 won. 95% of medical expenses is paid to the general hospital, and 85% of medical expenses was paid for inpatient care. About half of all medical expenses in th last 6 months were incurred in the last 60 days of life, and about 30 percent were incurred in the last 30 days. Expenses of outpatients care increased between 6 month and 3 months, after which they decreased. Expenses of inpatients care increased during all last 6months Conclusion : The distribution or medical expenses during the last 6 months in our study is similar to the distribution of American Medicare costs. We need to study medical expenses during the last year of life with large scale and details in order to develop the plan about the management of terminal cancer patient.

• Health Policy and Management
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• v.25 no.2
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• pp.80-89
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• 2015

Background: This study aims to identify the monthly average medical expenses of public pension recipients, and analyze the determinants of total health and medical expenses and Western and Oriental medicine expenses, medical service expenses, and medical supplies expenses. Methods: This study used the fifth year data of 2013 out of the raw data of the Korean Retirement and Income Study collected by the National Pension Research Institute. This study conducted t-test, analysis of variance, and linear regression to verify publicly the relevance between pension recipients' general characteristics and health and medical expenses status using IBM SPSS ver. 21.0 for data analysis. Results: It was analyzed that there is a difference in the spending of expenditure and health care costs according to public pension recipients. Medical expenses of the national pensioners was higher compared to the special corporate pensioners. The national pensioner is related expenditure size, education level, family members living together, residential areas, status of spouse, number of chronic illness, and status of limitation in daily life with psychological health status. Conclusion: Therefore, fairness does not occur fire to the medical use between the special corporate pensioners and national pensioners, aggressive of government such as health policy and financial support for the retiree pension policy that reflects the reality intervention would be required.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.18 no.6
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• pp.312-318
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• 2017

This study calculated the cash flow using the financial information by fiscal year for 25 general hospitals and 23 hospitals, and analyzed the relationship between cash flow and net working capital. The analysis results showed that 73.3% of general hospitals and 83.3% of hospitals did not secure funds required for operating activities by fiscal year. The cash flow types that affect net working capital were expenses not involving cash outflows and changes in borrowings in general hospitals, and expenses not involving cash outflows and income not involving cash inflows and changes in borrowings in hospitals. However, in case of shortage of funds required for operating activities, at general hospital, due to expenses not involving cash outflows being high and income not involving cash inflows being low and resulting in increased borrowing, at hospital, due to expenses not involving cash outflows being high and resulting in increased borrowing. Therefore, for the stability of cash flow in management activities, the adequacy and relevance of the expenses not involving cash outflows need to be reviewed, and it will be necessary to review the appropriate internal policy measures to systematically and rationally manage cash flow in consideration of cash flows.