• Title/Summary/Keyword: gross-to-net ratio

검색결과 47건 처리시간 0.03초

DEA모형을 이용한 종합병원의 효율성 측정과 영향요인 (An Investigation of Factors Affecting Management Efficiency in Korean General Hospitals Using DEA Model)

  • 안인환;양동현
    • 한국병원경영학회지
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    • 제10권1호
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    • pp.71-92
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    • 2005
  • The purpose of this study is to analyze the efficiency in management of general hospitals and investigate the major factors on efficiency. Specifically, the management of each general hospital is evaluated by using Data Envelopment Analysis(DEA) technique which is a nonparametric statistical method for measurement of efficiency. Then, the influencing factors are investigated through analyses of Decision-Tree Model and Tobit Regression. The target hospitals were general hospitals in which bed sizes are between 200 and 500 among a total of 276 general hospitals. The main data of financial indicators were collected from 48 hospitals, and it was analyzed by using two statistical models. For Model I, three input and two output variables were used for efficiency evaluation. In particular, three input variables were the number of medical doctors, the number of paramedical personnel, and the bed size. And, two output variables were the numbers of inpatients and outpatients per year, adjusted by bed-size. The results of DEA analysis showed that only seven out of 48 hospitals(15%) turned out to be efficient. The decision-tree analysis also showed that there were six significant influencing factors for Model I. Six factors for Model I were Bed Occupancy Rate, Cost per Adjusted Inpatient, New Visit Ratio of Outpatients, Retired Ratio, Net Profit to Gross Revenues, Net Profit to Total Assets. In addition, the management efficiency of hospital is proved to increase as profit and patient-induced indicators increase and cost-related indicators decrease, by the Tobit regression model of independent variables derived from the decision-tree analysis. This study may be contributable to the development of analytic methodology regarding the efficiency of hospital management in that it suggests the synthetic measures by utilizing DEA model instead of suggesting simple ratio-analyzing results.

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종합병원 수익성에 미치는 영향요인 분석 (Factors Affecting the Operating Performance of General Hospitals)

  • 김지형;하호욱;이해종;손태용
    • 한국병원경영학회지
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    • 제10권3호
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    • pp.45-66
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    • 2005
  • The purpose of this study was to analyze related factors affecting profitability on general hospitals(300-499 beds). The data were derived from survey by the Korean Hospital Association on 33 hospitals during 10 years (from 1993 to 2002). Profitability was measured by 3 ratios - net profit to total assets, normal profit to total assets and operating margin to gross revenue - as dependent variables. Independent variables were classified by general factors (ownership, number of bed, period of establishment, region), financial factors (total asset turnover, current ratio, liabilities to total assets, personnel costs per operation profit, material costs per operation profits), productivity index(number of daily patient per nurse), the score of quality assurance activity and the time lag score. Multiple regression model was used in this study. First, Number of bed, region was not statistically significant for profitability. But ownership was affect positively to normal profit to total assets and operating margin to gross revenue. Private hospitals had higher profitability than that of public hospitals Second, the score of quality assurance activity was not statistically significant to profitability. Third, Those hospitals having more daily patient per nurse had significantly higher profitability than the others. Fourth, Those hospitals having higher proportion in total asset turnover had significantly higher profitability than other hospitals. But liabilities to total assets and liquidity ratio had no difference to the profitability. Those hospitals having higher proportion in personnel costs and material costs per operation profits had significantly lower hospital profitability than others.

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대학부속 한방병원의 수익성 영향요인 연구 (The Factors Affecting the Profitability of Oriental Medicine Hospital of University in Korea)

  • 이우천
    • 벤처창업연구
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    • 제9권2호
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    • pp.109-116
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    • 2014
  • 본 연구는 대학부속 한방병원의 재무지표인 유동성, 안정성, 활동성 및 비용 관련 요인이 수익성 지표와 어떤 관계를 맺고 있는지를 밝히고, 이로부터 경영개선 방안을 제시하는 것이다. 분석 결과, 대학부속 한방병원의 의료수익의료이익률, 총자본의료이익률, 의료수익순이익률과 총자본순이익률은 각각 1.17%, 3.76%, 2.37%, -1.89%로서 우리나라 전체 한방병원의 동일 지표 값인 8.9%, 8.7%, 2.6%, 2.5%와 비교해보면 의료수익의료이익률과 총자본의료이익률, 그리고 총자본순이익률이 낮음을 알 수 있었다. 그러나 안정성 지표인 유동비율과 당좌비율, 고정비율은 각각 256.76%와 231.17%, 121.02%로서 전체 한방병원 평균과 비슷하였으며, 성장성 지표인 총자본증가율과 의료수익증가율은 -2.21%와 1.89%이었고 활동성 지표인 총자본회전률은 135.69%로서 전체 한방병원과 유사한 수준이었다. 한편, 의료원가인 인건비, 재료비, 관리비 비율은 각각 53.39%, 16.62%, 28.58%로서 전체 한방병원의 35.3%, 10.7%, 45.1%와는 차이가 있었다. 그리고 2011년 우리나라 전체 한방병원의 원가율은 91.1%였으나, 대학부속 한방병원의 원가율은 98.59%로서 7.49%가 높았다. 상관관계 분석에서 대학부속 한방병원의 경우, 의료수익의료이익률은 의료수익증가율과 더불어 증가하고, 의료수익순이익률과 총자본순이익률은 총자본증가율과 더불어 하는 증가하는 상관관계가 있었다. 관리비 비율은 모든 수익성 지표와 부의 상관을 보였는데 이것은 한방병원의 수익성 개선을 위해서는 관리비 절감에 집중해야 함을 의미한다. 다중회귀분석에서 수익성 지표에 영향을 미치는 독립변수는 성장성지표인 총자본증가율과 활동성 지표인 총자본회전률이었으며 비용지표 중에서는 관리비 비율 값이 가장 크게 나타났다. 따라서 병원의 수익성이 개선되기 위해서는 병원의 총자본을 증가시키고 적극적인 진료활동을 통해서 총자본회전률을 높이며, 관리비를 절감하는 노력이 필요하다는 결론을 얻을 수 있었다.

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Quayside Container Crane Efficiency in the United States

  • Desrosiers, Robert A.
    • 한국항해학회지
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    • 제22권3호
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    • pp.51-63
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    • 1998
  • 본 논문은 미국내의 다른 터미널 운용구조를 고찰하고, 크레인 사용을 위해서 가장 효과적인 터미널 관리장치유형(ACC, CUP, PTU)을 찾조자 시도하여 연구한 결과이다. 터미널 비교에 사용된 효율을 산정하기 위해서 시간당 순총 크레인 움직임을 사용했다. 가장 효과적인 장치를 찾기 위해서 총 31개 터미널을 비교하여 시도했다. 이 이론에서는 PTU 시설이 가장 효과적인운영장치임을 알게 되었으며, 보기로 든 터널이 너무 적어서 미국내 터미널에 이 결과를 직접적으로 적용하기에는 어려움이 있다.

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

  • 양종현
    • 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.

연약지(軟弱地)에서 상사성(相似性) 원리(原理)를 이용(利用)한 차륜(車輪)의 성능분석(性能分析)에 관한 연구(硏究) (Similitude Study of Performance of Lugged Wheel on Soft Soils)

  • 이규승
    • Journal of Biosystems Engineering
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    • 제18권3호
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    • pp.220-229
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    • 1993
  • A dimensional analysis was carried out to investigate if model agricultural radial tire can predict the tractive performance of prototype tires. Experimental data was analyzed to prove the results of dimensional analysis. The results was summerized as follows ; 1. When the model and prototype tires are tested under the same soil conditions, inflation pressure, slip and dynamic load, traction coefficient ratio between two tires depend on the geometry of two tires. 2. According to the regression analysis of the experimental data, traction equation parameters of the prototype tires can be predicted from the that of model tire 3. Predicted traction coefficient of prototype tire, calculated from the traction equation paramters, showed good correlation with that of experimental results. Thus it was possible to predict net and gross traction of prototype tire from the model traction equation parameters.

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Net energy and its establishment of prediction equations for wheat bran in growing pigs

  • Zhiqian, Lyu;Yifan, Chen;Fenglai, Wang;Ling, Liu;Shuai, Zhang;Changhua, Lai
    • Animal Bioscience
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    • 제36권1호
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    • pp.108-118
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    • 2023
  • Objective: The objective of this experiment was to determine the net energy (NE) value of 6 wheat bran and 1 wheat shorts by indirect calorimetry and establish the NE prediction equations of wheat bran fed to growing barrows. Methods: Forty-eight growing barrows (28.5±2.4 kg body weight) were allotted in a completely randomized design to 8 dietary treatments that included a corn-soybean meal basal diet, 6 wheat bran diets and 1 wheat shorts diet. The inclusion level of wheat bran or wheat shorts in diets is 30%. Results: The addition of wheat bran reduced the apparent total tract digestibility (ATTD) of nutrients (p<0.05). The ATTD of gross energy, crude protein (CP) and dry matter (DM) in the wheat shorts were greater than that in the wheat bran. Addition of wheat bran or wheat shorts had no effect on total heat production and fasting heat production. The NE of wheat bran was negatively correlated with neutral detergent fiber (r = -0.84; p<0.05) and acid detergent fiber (r = -0.83; p<0.05), while it was positively correlated with CP (r = 0.92; p<0.01). The NE values of wheat bran ranged from 6.79 to 8.15 MJ/kg DM, and the NE value of wheat shorts was 12.47 MJ/kg DM. The ratio of NE to metabolizable energy for wheat bran fed to growing pigs was from 66.0% to 71.7%, whereas the value for wheat shorts was 83.7%. Conclusion: The NE values of wheat bran ranged from 6.79 to 8.15 MJ/kg DM, and the NE value of wheat shorts was 12.47 MJ/kg DM. The NE value of wheat bran can be well predicted based on energy content and proximate analysis.

병원도산 예측에 관한 연구 (Predicting hospital bankruptcy in Korea)

  • 이무식;서영준
    • Journal of Preventive Medicine and Public Health
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    • 제31권3호
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    • pp.490-502
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    • 1998
  • 본 연구는 우리 나라 병원도산 예측모형을 도출하기 위한 연구로 1992년에서 1997년 사이 5년간의 전국 병원 경영통계 자료를 이용하여 1995년부터 1997년 사이에 도산한 병원중도산전 3년까지의 연속된 자료가 있는 31개 병원을, 비교군 병원은 도산병원과 유사한 병상규모를 가지고 당기순이익이 발생한 31개 우량병원을 선정하여 단계적 판별분석에 의한 실증연구를 시행하였다. 본 연구의 구체적 연구결과는 다음과 같다. 첫째, 도산전 각 연도별로 도산병원과 우량병원간에 연구변수의 단순 평균치분석 결과, 자본구조 지표인 자기자본비율과 수익성지표인 총자본의료이익을, 의료수익의료이익을, 총자본경상이익을, 의료수익경상이익율, 총자본순이익을 등은 도산 1, 2, 3년전 모두에서 도산병원과 우량병원간에 유의한 차이를 보였다. 자본고정성지표는 도산 1년전에 고정비율이 유의한 차이를 보였고, 유동성지표는 도산 1년전에는 유동비율과 당좌비율이 유의한 차이를 보였고 도산 2년전에는 당좌비율만이 유의한 차이를 보였다. 활동성지표로는 도산 1년전에 총자본회전율과 재고자산회전율이 유의한 차이를 보였고 도산 2년전에는 총자본회전율과 의료미수금회전율이, 도산 3년전에는 의료미수금회전율만이 유의한 차이를 보였다. 생산성지표로는 도산 2년전에 총자본투자효율이, 도산 3년전에는 조정환자1인당 부가가치가 유의한 차이를 보였다. 진료실적지표로는 도산 3년전 일평균재원환자수가 유의한 차이를 보였다. 둘째, 도산 1, 2, 3년전 판별함수는 각각 도산 1년전 Z=($0.0166\times$당좌비율)-($0.1356\times$총자본경상이익을)-($1.545\times$총자본회전을), 도산 2년전 Z=($0.0119\times$당좌비율)-($0.1433\times$총자본의료이익율)-($0.0227\times$총자본투자효율), 도산 3년전 Z=($0.3533\times$총자본순이익율)-($0.1336\times$의료미수금회전율)-($0.04301\times$조정환자1인당부가가치)+($0.000119\times$일평균재원환자수)이었다. 셋째, 도출된 도산 1, 2, 3년전 각 판별함수의 예측력은 77.42%, 79.03%, 82.25% 이었다.

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국·공립의료기관과 민간의료기관의 운영자금 조달과 경영성과 (Operation Fund Financing and Management Performance of National and Public Medical Institutions and Private Medical Institutions)

  • 하오현
    • 융합정보논문지
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    • 제11권4호
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    • pp.203-210
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    • 2021
  • 본 연구는 의료기관의 설립운영 관리주체에 따라 운영자금 조달방법별 조달비율과 이들이 경영성과에 미치는 영향을 살펴보고자 의료기관 회계정보 공시시스템에 등록된 재무정보를 이용하여 분석하였다. 분석방법은 설립운영 관리주체별 차이비교를 위하여 분산분석을 실시하였으며, 운영자금 조달방법별 조달비율이 경영성과에 미치는 영향은 로지스틱 회귀분석과 회귀분석을 실시하였다. 연구결과, 운영자금 대비 총수익 비율은 설립운영 관리주체에 따라 유의한 차이가 있었다. 그리고 운영자금 조달방법별 조달비율은 경영결과(적자, 흑자)와 유의하게 인과관계가 있는 것으로 확인되었으며, 운영자금 조달방법 조달비율이 경영성과에 미치는 영향은 설립운영 관리주체에 따라 차이가 있었다. 이상의 결과 의료기관의 운전자금 관리는 운영자금에 대한 수익의 비율을 고려한 비용관리를 우선적으로 적용하고 그 다음으로 내부운영자금을 활용하는 방안의 적용이 적절할 것으로 사료된다.

巾着網漁船의 船型과 操船의 基礎的 硏究 (A Fundamental Study on the Types of Ship and the Steerage of Purse Seiners)

  • 김진건
    • 수산해양기술연구
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    • 제30권1호
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    • pp.13-24
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    • 1994
  • Purse seiner detects a fish school navigating in full speed with the aid of fish finder, sonar, helicopter, etc., and casts a net quickly to enclose the fish school in purse seine net according to the movement of the fish school, wind, and current. At this moment, if the time of casting a net, direction, speed, and turning circle are net suitable, it is unavoidable to lose fish school founded with hard efforts and we only consume our efforts of casting and hauling the net. Therefore, in order to enclose the fish school to enhance the amount of fish for each casting, the author investigated the type of ships equipped with purse seiners and examined maneuvering tests so that we provide some basic information to figure out the ability of steerage correctly. The results obtained are summarized as follows: 1. Block coefficients of pelagic tuna purse seiners with gross tonnage between 500 and 1500 tons are recorded between 0.50 and 0.55 which are greater than those of off shore purse seiners recorded as between 0.44 and 0.54 and less than those of various cargo ships recorded as between 0.56 and 0.84. 2. L/B, L/D, B/D, B/T, and T/D of the class of gross tonnage between 75 and 130 tons are respectively 4.49, 11.00, 2.45, 2.85 and 0.86 as their average and those of the class of between 500 and 1500 tons are 4.89, 10.53, 2.15, 2.73 and 0.75 respectively, which are quite different from those of various cargo ships recorded as 6.0~7.5, 11.0~12.0, 1.6~2.0, 2.2~2.8 and 0.65~0.75 respectively. 3. Rudder area ratio of purse seiners of the class of between 75 and 130 tons is 1/24~1/31 and that of the clase of between 500 and 1500 tons is 1/36~1/42 which is greater than that of various cargo ships recorded as 1.45~1.75. 4. On speed-length ratio of purse seiners. 111 Dong-a has the biggest value 2.94 the class of 130 tons has 2.52 the class of between 75 and 100 tons has 2.30~2.35 and the class of between 500 and 1500 tons has 1.99~2.05. 5. Turning circle of stern trawlers Pusan 404 and Haelim 3 are measured as below according to rudder angles 5$^{\circ}$, 15$^{\circ}$, 25$^{\circ}$ and 35$^{\circ}$ respectively. Advances are 11.3~13.6, 6.0~7.1, 3.6~4.8 and 2.5~3.5 times of LPP respectively. Tactial diameters are 15.2~18.6, 6.9~8.0, 4.2~4.9 and 2.9~3.5 times of LPP. Purse seiner 111 Dong-a with rudder angle 35$^{\circ}$ has a good yaw with quick responsibility since its advance is 2.2~2.3 times of LPP and since its tactial diameter is 2.0~2.1 times of LPP. 6. In full ahead going of purse seiner 111 Dong-a, it takes about 2 minutes and 10.6 times of LPP from the reverse turning its engine into full astern to the ship speed 0. In its full astern going, it takes about 1 minute and 5.1 times of LPP from the reverse turning its engine into full ahead to the ship speed 0. In its full ahead going, it takes about 2 minutes and 50 seconds and 12.3 times of LPP from stopping its engine to the dead slow ahead speed 3.2 knots.

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