• 한국병원경영학회지
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• 제3권1호
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• pp.100-120
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• 1998

Tertiary been increasing rapidly. There has been shortage of beds in hospitals and effective management of beds had to b considered. For the efficient utilization of the exsisting hospital beds, bed turnover rate ha to be high and their length of stay in hospital has to be shortened. The sample of this study was in-patients admitted in 13 clinical departments of a tertiar hospital in Wonju. Daily medical fees through length of stay in hospital were observed an we analyzed the increase of hospital revenues per bed for the shortening of length of stay. The results of the analysis were as follows: 1. The average length of stay by dept. was 11.0 in dept. of internal medicine. 12.4 in dept. of general surgery, 7.1 in dept. of gynecoloty, 6.8 in dept. of pediatrics, 26.1 in dept. of nervous surgery, 21.6 in dept. of orthopedic surgery, 25.5 in dept. of plastic sersury, 7.6 in dept. of ophthalmology, 7.1 in dept. of E.N.T, 8.1 in dept. dermatoloty, 9.0 in dept. urology. 2. The trend of daily medical fees of in-patients was the highest from the first day to the third day. Because most necessary examination and various treatment or operation took place in these period. 3. The estimative model for medical fees by the length of stay at each clinical department was inferred. 4. The increased revenue per bed by shortening the length of stay was calculated by the estimative model. Shortening one day would increase 305,999 thousand won in dept. of internal medicine 232,138 thousand won in dept. of general surgery., 177,795 thousand won in dept. of gynecology medicine, 69,031 thousand won in dept. of pediatrics 360,381 thousand won in dept. of nervous surgery 211.339 thousand won in dept. of orthopedic surgery, 100,249 thousand won in dept of plastic surgery, 10,569 thousand won in dept. of ophthalmology -814,122 thousand won in dept. of E.N.T, 1,582 thousand won in dept. of dermatology, -5,821 thousand won in dept. of urology. It is expected that they can improve their profitability by shortening the length of stay of the in-patients.

• 한국병원경영학회지
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• 제17권1호
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• pp.79-112
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• 2012

The purpose of this study is to examine the differences of profitability based on the analysis of business and medical service performances of four hospitals in Incheon area with similar size. and to compare hospitals with the best and the worst performances and analyze the factors behind the differences. The differences could be caused by differences in medical service statistics, number of staff, and financial results, etc. The data was acquired through the homepage of the National Tax Service(financial statements for the fiscal year 2009) and the Medical Record Association of Incheon(medical service statistics for the years 2008 and 2009) along with questionnaire survey to the hospitals(personnel data for the year 2009). The results of the study are as follows. Medical profits to medical revenues ratio for the hospitals(referred as Hospital A, B, C, and D) shows, in order, C(8.2%), A(8.0%), B(7.8%), and D(7.4%). However, net income to medical revenues ratio shows otherwise: C(8.5%), D(5.8%), A(3.0%), and B(0.6%). Hospital B shows a high medical profit to revenue ratio but the lowest net income to revenue ratio due to large interest expenses. The leverage ratio of Hospital B is the highest (419.6%), resulting in a very low interest coverage ratio(1.1). On the other hand, Hospital C shows favorable results in both profit ratios, with 8.2% and 8.5% each. Hospital C has the lowest leverage ratio(53.0%) and the highest interest coverage ratio(34.9). Therefore, the results show Hospital C has the best performance while Hospital B the worst. The two hospitals(B and C) show similar results in certain areas and big differences in other areas. The area that has the biggest influence on financial results turns out leverage ratio. Hospital B shows 'very good' to 'good' results in terms of medical service statistics in general. However, the leverage ratio is too high and the liquidity ratio too low, resulting in a very low profit ratio. The results of this study have some limitations in terms of generalization as only four hospitals in Incheon area were selected for the study, resulting in a deficiency in the representativeness of the sample. Further studies with bigger sample size and deeper analysis are expected in this area.

• 경영과정보연구
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• 제32권1호
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• pp.135-151
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• 2013

본 연구는 국립대학교병원의 재정자립도 향상을 위한 생산성 관련 요인들을 파악하여 효율적인 자원운영에 관한 시사점을 도출하고자 12개 국립대학교병원의 2007년부터 2010년까지의 4개년 동안의 자료를 분석한 결과 총자본 투자효율, 유형고정자산 투자효율, 인건비 투자효율, 의료수익 부가가치율이 국립대학교병원들 간에 유의한 차이가 있었다. 그리고 국립대학병원의 투자효율과 수익성 간의 관계를 살펴본 결과, 기본환경요인 변수를 독립변수에 포함하지 않았을 경우와 포함한 경우에 수익성 지표인 의료수익 의료이익율의 영향요인이 다르게 나타남을 알 수 있었으며, 기본환경요인을 적용한 경우 국립대학교병원의 의료수익 의료이익율은 생산활동에 투자된 유형고정자산 투자효율이 높을수록, 인건비 투자효율이 높을수록, 의료수익 부가가치율이 낮을수록 수익성이 높은 것으로 확인되었다.

• 한국병원경영학회지
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• 제13권3호
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• pp.1-16
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• 2008

According to Myers (1984) and Myers and Majluf(1984), there exists a financial hierarchy from internal to external financing, from long-tenn debt to equity, due to information costs. The purpose of this study is to assess the profit-making corporation of healthcare institutions. Data was collected from 130 hospital presidents and financial managers. We analysed the frequency and one way ANOVA by SPSS Windows 14.0K. The major findings of the study were as follows: We found that the priorities which a healthcare institutions financing were internal financial, other allowance, a credit loan, a security loan, and a lease through this study. The priorities which a healthcare institutions raised the capital differed as to the number of beds and revenues. The priorities were no difference from ownership, location and an annual business.

• 보건의료산업학회지
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• 제13권3호
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• pp.1-12
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• 2019

Objectives: The purpose of this study was to provide hospital management diagnosis status and basic data required for the future development of hospital management diagnosis program. Methods: We conducted a questionnaire survey on administrative staff of manager level or over of medical institutions in B metropolitan city. Results: As a result of analyzing the relative influence of the needs by hospital management diagnosis indicator, the effect of financial analysis indicator, patient treatment record indicator and medical revenues indicator were high in the medical institutions with number of beds of 100 beds or over and general hospital level or over both on a hospital level and on an individual level. Conclusions: Since the existing laws or systems are centered on large major hospitals, the management environment is very unfavorable for small and medium hospitals as can be seen from the results of this study. Therefore, the government should improve the transparency and rationality of the hospital management environment in Korea through regulation and system reforms that can be applied to all medical institutions.

• 한국병원경영학회지
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• 제11권3호
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• pp.73-93
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• 2006

This study aims at providing necessary informations for management decision-making to the hospital manager, such as ratios of fixed and variable cost to total operating expense, and variable cost ratio to operating revenues, and determinant factors affecting cost behavior. A study model and related hypotheses were established, data were collected from 41 private university hospitals for the 6years from 1998 to 2003, and regression analyses were performed to test the hypotheses. The results of the analyses and conclusions are as follows; First, labor cost and administration cost within the same number of beds have not only fixed quality of the cost, but variable quality of that. Also, the ratio of the variable costs to operating revenue of the metropolitan was estimated 76.9% and that of other area hospitals was 80.1%. Second, the major factors affecting the increase rate of the operating expense were the increase rates of the number of inpatients, the number of employee, and the number of hospital operating bed. This result implies that maintaining a optimal hospital bed size and efficient operation of the beds are important strategic factors of hospital management.

• 보건행정학회지
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• 제9권4호
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• pp.1-14
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• 1999

The purpose of this study was to estimate the magnitude of patient's actual cost-sharing for hospital services in the National Health Insurance which has been estimated with only a few hospitals or limited number of patients. Also we aimed at analysis of factors influencing the magnitude. Sources of analyzed data were two databases. 1997 medical benefits record of the National Federation of Medical Insurance and 1997 Statistics for Hospital Management from the Korea Institute of Health Services Management(KIHM). We merged two databases and related records for 224 hospitals. based on the identification details of each hospital. The average percent of patients' cost-sharing was 51.7% of total hospital revenues from the insurance. with 40.3% of revenue in inpatient and 67.4% in outpatient. respectively. The contributing hospital factors to the magnitude of cost-sharing were size of hospitals. teaching status. location. number of employed physicians. etc. Larger and university hospital. urban location. and with more physicians were positively correlated with higher level of cost-sharing. Additionally, the higher the expenses of inpatient's treatment was, the higher the size of patient's cost-sharing was. These findings suggest that present level of patients' cost-sharing is quitely high and it is urgent to reduce the patient's cost-sharing to the reasonable level. It would be necessary to extend the coverage of insurance benefits and to develop policies focusing on larger hospitals and inpatient services.

• 디지털융복합연구
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• 제11권11호
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• pp.463-470
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• 2013

이 논문은 지방공사의료원과 의료법인 간의 성과에 영향을 미치는 요인을 분석하여 지방공사의료원의 효율적인 경영을 재무적으로 파악하는데 있다. 연구자료는 국세청 공익법인 공시시스템에 공시되어 있는 67개 의료기관의 재무성과를 조사하였다. 병원 현황 및 의료기기 정보는 2012년 2분기 건강보험심사평가원의 자료와 대한병원협회 명부를 사용하였다. 일반적 특성으로 지방공사의료원은 의료법인보다 시나 군 지역에 많이 분포하였고, 간호등급 4등급 이하가 대부분을 차지하고 있었다. 지방공사의료원과 의료법인 간 의료이익, 당기순이익을 분석한 결과 지방공사 의료원이 의료법인에 비해서 적자병원이 많은 것으로 파악되었다. 대부분의 지방공사의료원이 의료이익, 당기순이익에서 적자를 보이고 있어, 수익성을 악화시키는 요인들을 개선할 필요가 있으며, 지금과 같이 의료법인과 경쟁관계를 지양하고, 필수공익의료를 제공하는 조직으로 병원구조를 변화시키도록 노력해야 할 것이다.

• 보건행정학회지
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• 제15권4호
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• pp.81-109
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• 2005

According to many recent studies suggesting that cash flow analysis method tends to be more effective than traditional financial index analysis method to predict corporate bankruptcy, this study applies the cash flow analysis method to hospital business to identify the significant variables which can distinguish between superior hospitals and bankruptcy hospitals. The author analyzed recent 3 years, i.e. from the year of 2000 to the year of 2002, financial statements of 31 bankrupt hospitals In 2003, and the same number of superior hospitals through using Multiple Discriminant Analysis and Logit Analysis. The results are belows; First, the study releases that Logit Analysis is more likely to be effective than Multiple Discriminant Analysis. Second, this research also shows that traditional financial index analysis method is more superior compare to cash flow analysis method for hospital bankruptcy predict model. Finally, this study suggest that the significant variables, which can distinguish superior hospitals from bankrupt hospitals, are Operating/Current Liabilities$(Y_2)$, CFO/Equity$(Y_5)$ for cash flow analysis method and Net Worth to Total Assets Ratio$(X_1)$, Quick Ratio $(X_3)$, Return on Assets$(X_6)$, Growth Rate of Patient Revenues$(X_{16})$ for traditional financial index analysis method.

• 벤처창업연구
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• 제7권2호
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• pp.35-44
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• 2012

본 논문은 경영환경이 어려워지고 있는 우리나라 대학부속 한방병원의 수익변화를 재무제표 분석을 통해 살펴봄으로써 한방병원 경영자 및 관계자들에게 의사결정에 필요한 정보를 제공하고자 한다. 2008년과 2010년을 비교한 결과, 조사대상 한방병원의 총자산 감소, 부채증가 그리고 총의료수익 감소와 지속적인 병원적자 등을 알 수 있었으며, 자기자본비율이 높고 차입금의존도가 낮아 전체적으로 경영상태가 양호한 것으로 나타나지만 일부 병원은 심각한 경영난을 겪었으며 이를 일시적으로 극복하기 위하여 단기차입금에 의존하고 있음이 파악되었다. 총자본수익률과 고유목적사업적립금 및 전출금 등이 고려된 총자본의료이익률은 시중금리 수준이었으나 병원간 편차가 심하며 3년 연속 (-)인 병원이 6개, 매출액의료이익률이 (-)인 병원도 10개로 나타나 수익성에 문제가 있음을 알 수 있었다. 한편 대학부속 한방병원 중 총자본과 자기자본이 감소한 병원이 늘어났고 병원 간에도 큰 차이가 있었다. 병원의 자기자본이 감소한 것은 한방병원의 성장이 크게 위축되고 있음을 의미한다. 총자본회전수는 우리나라 한방병원과 3차 의료기관 보다도 낮아 대학부속 한방병원의 활동성이 떨어짐을 보였다. 자기자본회전수는 총자본회전수보다 높았고, 타인자본 비율은 높지 않았으나 병원 간 편차가 컸다.