• 보건의료산업학회지
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• 제8권2호
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• pp.1-10
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• 2014

This study examined nonpatient revenues of university hospitals in korea. The data source for this study was 22 university hospitals over the period 2010-2012. In this study, patient revenues, patient expenses, operating profit, nonpatient revenues, total revenues, operating margin, normal profit to gross revenues, ratio of the nonpatient revenues in the total revenues were analysed by the annual and three-year average. The analysis of nonpatient revenue differences by hospital type, bed size, location, management performance was performed by T-test and oneway ANOVA. The results were as follows. First, nonpatient revenues of university hospitals were increased during the period 2010-2012. Second, nonpatient revenues according to hospital type, bed size, location in the university hospitals had significant difference. Third, hospital type was significantly associated with normal profit to gross revenues which was profitability index about nonpatient revenues. Based on these results, this study suggests implications to diversify for management performance in hospitals.

• 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.

• 보건행정학회지
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• 제20권3호
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• pp.123-137
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• 2010

The main purpose of this article is for deriving functions related to the prediction of the closure of the hospitals, and finding out how the discriminant functions affect the closure of the hospitals. Empirical data were collected from 3 years financial statements of 41 private hospitals closed down from 2000 till 2006 and 62 private hospitals in business till now. As a result, the functions related to the prediction of the closure of the private hospital are 4 indices: Return on Assets, Operating Margin, Normal Profit Total Assets, Interest expenses to Total borrowings and bonds payable. From these discriminant functions predicting the closure, I found that the profitability indices - Return on Assets, Operating Margin, Normal Profit Total Assets - are the significant affecting factors. The discriminant functions predicting the closure of the group of the hospitals, 3 years before the closure were Normal Profit to Gross Revenues, Total borrowings and bonds payable to total assets, Total Assets Turnover, Total borrowings and bonds payable to Revenues, Interest expenses to Total borrowings and bonds payable and among them Normal Profit to Gross Revenues, Total borrowings and bonds payable to total assets, Total Assets Turnover, Total borrowings and bonds payable to Revenues are the significant affecting factors. However 2 years before the closure, the discriminant functions predicting the closure of the hospital were Interest expenses to Total borrowings and bonds payable and it was the significant affecting factor. And, one year before the closure, the discriminant functions predicting the closure were Total Assets Turnover, Fixed Assets Turnover, Growth Rate of Total Assets, Growth Rate of Revenues, Interest expenses to Revenues, Interest expenses to Total borrowings and bonds payable. Among them, Total Assets Turnover, Growth Rate of Revenues, Interest expenses to Revenues were the significant affecting factors.

• 한국콘텐츠학회논문지
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• 제13권12호
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• pp.348-356
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• 2013

본 연구는 전국 11개 국립대병원의 2008-2012년 자료를 이용하여 병원의 의료외수익에 관한 다각적인 분석을 시도하였다. 병원의 의료수익, 의료비용, 의료이익, 의료외수익, 총수익, 의료수익의료이익율, 의료수익경상이익율, 총수익대비의료외수익비율의 연도별 변화와 경영성과, 병상수, 지역에 따른 의료외수익의 차이가 주요 분석대상이다. 본 연구의 주요 결과를 제시하면, 국립대병원의 의료외수익은 2008-2012년 동안 지속적으로 증가하는 것으로 나타났다. 경영성과에 따른 의료외수익은 유의한 차이가 없는 것으로 나타났으며, 병상수가 많고 대도시에 위치할수록 의료외수익의 규모가 큰 것으로 나타났다. 본 연구의 결과는 병원의 수익성 다각화를 통해 경영 개선을 제고하기 위한 객관적 자료로 활용될 수 있을 것이다.

• 한국병원경영학회지
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• 제18권3호
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• pp.43-61
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• 2013

The purpose of this study is to analyze the relations between publicness and profitability of national university hospitals in Korea. Finance and management data from 2008 to 2010 were collected from balancing accounts and annual reports in 13 national university hospitals. The dependant variables are used profitability indicators which are operating margin, net profit to gross revenues, normal profit to gross revenues. The independent variables are publicness indicators which are medical social work, ratio of medical aid in inpatients, ratio of medical aid in outpatients, publicness index. The results show that operating margin, net profit to gross revenues in profitability indicators are affected by medical social work in publicness indicators. Normal profit to gross revenues in profitability indicators is strong related to medical social work and hospital province in publicness indicators. Based on these results, this study suggests implications to balance the publicness and the profitability in national university hospitals.

• 대한한의학회지
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• 제41권1호
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• pp.1-10
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• 2020

Objectives: This study investigated the financial performance of Korean Medicine hospitals in Korea in order to understand the current status of hospital management and improve its efficiency. Methods: Financial statements of 24 medical corporations, 19 juridical foundations and 18 school hospitals from 2016 to 2018 were obtained from the secondary data published by the Health Insurance Review and Assessment Service, the National Tax Service and the Korea Advancing Schools Foundation. Financial performance was measured on 6 dimensions: liquidity, profitability, activity, growth, cost and productivity (investment efficiency) by analyzing 8 financial indicators: Liability to Total Assets, Net Profit to Patient Service Revenues, Total Assets Turnover, Growth Rate of Patient Service Revenues, Operating Expenses to Patient Service Revenues, Value Added to Patient Service Revenues, Value Added to Total Assets, and Value Added to Personnel Expenses. Results: Korean Medicine hospitals showed lower Liability to Total Assets, Liquidity and Value Added to Total Assets than Western Medicine hospitals did. They also showed higher Value Added to Patient Service Revenues and Value Added to Personnel Expenses than Western Medicine hospitals did. They also showed higher Value Added to Patient Service Revenues and Value Added to Personnel Expenses than those of Western Medicine hospitals do. The net profit decreased significantly (-50.8%) in 2018 whereas Patient Service Revenues increased (6.9%) for the same period due to Operating Expenses increase and Non-Operating loss. Conclusions: These findings suggest that the Korean Medicine hospital sector in Korea needs to improve liquidity and financial structure and to enhance profitability by reducing Personnel Expenses and generating Non-operating revenues in order to improve its investment efficiency and competitiveness.

• 보건의료산업학회지
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• 제9권3호
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• pp.57-67
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• 2015

Objectives : This study has analyzed the relationship between DEA efficiency of costs-patient revenues, productivity per value added and management performance in mental hospitals. Methods : The relationship between DEA efficiency of costs-patient revenues, the productivity per value added and management performance were conducted with correlation analysis and logistic regression. Results : The DEA efficiency of costs-patient revenues had a significant causal relationship with the value added ratio to gross revenue indexing productivity per value added. On the other hand, it was revealed that the operating margin indexing management performance had a slightly significant causal relation with DEA efficiency of costs-patient revenues. Conclusions : The material costs should be focused on the management stability of mental hospitals, and known to the desirable management orientation for the higher efficiency of costs-patient revenues.

• 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.

• 한국병원경영학회지
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• 제4권1호
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• pp.147-170
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• 1999

This study was performed to assess the financial performance of medical institutions and examine the affecting factors in Taegu metropolitan and Kyungpook province. The major results are as follows ; The liability to total assets was significantly different according to the ownership type of medical institution. It was the highest in the case of juridical person having a special status. The total assets turnover and value added to total assets were significantly different according to the type of medical institution, period of establishment, and ownership type of medical institution. They were higher in the tertiary medical institution, in private hospital and university hospital, and they were increased with establishment period of medical institution. The growth rate of patient revenues were significantly different according to the type of medical institution, period of establishment, and the growth rate of adjusted inpatient days were significantly different by period of establishment. The return on assets and net profit to gross revenues were the highest in private hospital. Private hospital went into the black, but other hospitals went into the red figures. According to the multiple regression analysis for the net profit to gross revenues, ownership type, period of establishment, and management strategy of medical institution were significant It was higher in private hospital and medical institution with prospector management strategy, and it was increased with establishment period of medical institution. In multiple logistic regression analysis for the status of financial performance in medical institution, period of establishment, management strategy of medical institution were significant It was better in medical institution with prospector management strategy and longer period of establishment.

• 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.