• 한국병원경영학회지
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• 제1권1호
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• pp.21-36
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• 1996

The purpose of this study is to evaluate the level of fixed assets management of the factors affecting its management level. The surveyed data were gathered from 105 general hospitals among 263 general hospitals nationwide. The level of fixed assets management was measured by 11 dimensions of assets management. The results were as follows : 1. According to general characteristics of hospitals, the management level of public hospitals and corporatized hospitals was better than that of private hospitals. The management level was better as increasing beds. 2. In the structural characteristics of assets management, the management level of the hospitals which had the responsible person for assets management was better than that of the hospitals which had not. 3. In the operating characteristics of assets management, the hospitals that conducted education for the job had better level of assets management that did not it. The hospital that the discard of assets was decided by engineering department or management department were better in management level than the hospitals that it was decided by user department. The management level of hospitals which were computerized for assets management was better. 4. In the full model, the most factors affecting the level of assets management were the factors that were characterized by operation pattern of assets management, and the operating characteristics of assets management were explained to 23.1% of total 45.7%. Conclusively, the level of assets management was mostly affected by the operating characteristics of assets management which were education for the job, discard decision not by user department, computerization for assets management. Therefore, hospitals perform education of the job, discard decision by engineering or management department, and computerization for better level of fixed assets management

• 디지털융복합연구
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• 제10권8호
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• pp.193-200
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• 2012

IT도 자산으로 인식되면서, 국내 기업이나 공공기관에서는 이를 관리 및 운영하는 IT 자산관리 시스템이 도입되고 있다. 일반적인 자산관리는 국내 기업에서 많이 도입되었으나 자산에 관한 단순한 정보들만을 주로 관리하였기 때문에 자산들의 운영상 어려움이 많았다. 또한, 은행, 검찰, 철도 등과 같은 특수한 업무에서 사용하는 IT 자산들을 효율적으로 관리하기 위해서는 EA를 기반으로 한 IT자산 분류체계가 무엇보다 먼저 필요하였다. 따라서 본 논문에서는 A기관의 IT 자산 업무의 특수성을 고려하여 EA 메타모델 적용 가이드 V1.4에 의거 IT 자산들을 체계적으로 분류하였고, 이 기관에 알맞은 웹 기반 IT 자산관리시스템을 구현하여 운용비용 및 효율성을 향상시키고자 하였다.

• 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.

• 보건의료산업학회지
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• 제11권3호
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• pp.1-11
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• 2017

Objectives : The purpose of this study was to analyze factors affecting the performance of public hospitals in South Korea. Methods : We collected management performance data from 2013 to 2015 from income statements, balance sheets, and annual reports from 32 local public hospitals. The dependent variable used was profitability, which included operating margin, return on assets and net profit to gross revenues. The independent variables were general characteristics, liquidity, stability, and activity. Results : Patient revenues, total assets, and total capital had increased steadily but patient expenses had increased to a greater extent. Operating profit, and net profit were consistently in deficits and the management status of local public hospitals had recently been in difficulty. The debt ratio, quick ratio, ratio of fixed liability and fixed assets turnover rate have a significant positive(+) effect on performance in the years 2013-2015. Conclusions : We suggest management strategies for these hospitals based on the results analyzed.

• 정보기술과데이타베이스저널
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• 제8권2호
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• pp.115-135
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• 2001

The objective of this paper is to develop a knowledge assets measurement model in Korea. There are relatively many researches on measuring knowledge assets of an organization. These previous researches, however, lack of comprehensive view of knowledge management and view of Korean organizational culture. We surveyed and analyzed previous researches, and found common factors to measure knowledge assets. We developed an updated version of knowledge assets index. The developed model has been validated for its fitness with real data of Korean companies. The result of this research can be used as a measurement tool for knowledge assets of public institutions as well as private companies.

• 해양환경안전학회지
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• 제25권6호
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• pp.749-756
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• 2019

본 연구는 신임해양경찰공무원의 교육훈련에 공공봉사동기가 영향을 미치는가를 검증하였다. 연구결과는 공공봉사동기의 하위변인인 자기희생, 공익몰입, 공공정책의 호감도는 교육만족도에 영향을 미치는 것으로 조사되었으나 공공봉사동기 하위변인인 동정심은 교육내용만족에 대한 영향요인은 기각되었다. 본 연구는 내재적 요인인 공직에 필요한 봉사정신, 희생정신과 같은 무형의 자산이 교육만족도영향요인임을 검증하였다는데 의미가 있다. 해양경찰은 육상경찰이나 다른 공직분야와 달리 해상이라는 장소적인 위험성으로 인하여 공직 가치의 중요성이 보다 중요시되므로 이를 고양하기 위한 다양한 제도와 연구의 필요성이 인정된다.

• The Journal of Asian Finance, Economics and Business
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• 제8권5호
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• pp.109-115
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• 2021

This study aims to examine the effect of Operating Costs and Income, Loan to Deposit Ratio on the Return on Asset (ROA) of Public-Private Foreign Exchange Banks listed on the Indonesia Stock Exchange (IDX) during the 2015-2018 period. This study is a quantitative study using financial reports of Public-Private Foreign Exchange Banks listed on the IDX as a data source. This study's population is 25 Public-Private Foreign Exchange Banks listed on the IDX. This study uses purposive sampling to determine the sample to produce 21 banking companies. Data was analyzed using multiple linear regression methods and descriptive statistics. The F Test calculation results state that all the variables of free operating expenses, operating income, and the loan to deposit ratio simultaneously and significantly affect the return on assets (ROA) variable in Public-Private Foreign Exchange Banks listed on the IDX. This study's results indicate that simultaneously Operational Costs, Operational Income, and Loan to Deposit Ratio have a significant effect on ROA. Operational Costs and Operational Income have a significant negative impact on Return on Assets. The third hypothesis shows that the Loan to Deposit Ratio has a positive and insignificant effect on Return on Assets.

• 한국컴퓨터정보학회논문지
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• 제28권7호
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• pp.131-143
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• 2023

미래 지식의 사회에서는 비즈니스 데이터의 중요성이 증가할 것으로 예상되며, 기업이 제품을 제조하거나 서비스를 개발하기 위한 원재료로 인식되고 있다. 데이터의 중요성이 증가하면서 데이터베이스 자산의 경제적 가치를 판단하는 연구도 이루어지고 있다. 그러나 기존 연구는 데이터베이스 자산의 특성이 충분히 반영되지 않았다. 이에 본 연구에서는 데이터베이스 자산의 특성을 고려하여 데이터베이스 자산을 수익형, 비수익형과 공공재형 데이터베이스 자산으로 분류하였다. 또한, 수익형 데이터베이스 자산은 기존 기술가치평가와 유사하게 가치를 판단하는 것이 가능함에 착안하여, 기업의 위험 조정 할인율을 내포하는 데이터베이스 자산의 수명 산출 방법을 개발하였다.

• Journal of Preventive Medicine and Public Health
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• 제19권2호
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• pp.213-223
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• 1986

Ratio analysis allows a hospital to evaluate its own performance over time and to compare its performance with that of other hospitals. For this study, three types of ratio analysis were conducted based on some data on hospitals in Massachusetts. First, Key ratios influencing financial performance were identified using discriminant analysis. Second, the financial structures of the teaching and the non-teaching hospitals were compared using ratios and multiple comparison method. Third, the effects of the prospective reimbursement law of the state on financial performance were examined using ratios and paired t-test. The purpose of the law is to reduce hospital costs by setting the revenue ceiling prior to the effective budget year. The findings of this study were as follows: 1) When hospitals were divided into three groups, according to their operating income, only profitability ratios showed a consistent difference among the groups. 2) In the discriminant analysis, five ratios were selected: current ratio, operating margin, return on assets, fixed assets turnover, and inventory turnover. They are the key ratios to be monitored periodically for the purpose of evaluating the financial performance of hospitals. 3) When teaching hospitals were compared with non-teaching hospitals, acid ratio, days of cash on hand, and inventory turnover were statistically significant before the law went into effect, whereas only fixed assets turnover and inventory turnover were significant afterward. Contrary to previous studies, profitability ratios of teaching hospitals were higher than those of non-teaching hospitals, although the differences were not statistically significant. 4) When the ratios between the two periods (before and after the law) were compared, three profitability ratios (operating margin, return on assets, and return on equity) were significant for teaching hospitals, whereas three activity ratios (total assets turnover, fixed assets turnover, current assets turnover) were significant for non-teaching hospitals. Furthermore, while both total operating revenue and expenses were decreased, net operating income was increased, due to a greater decrease in total operating expenses. This shows that the law can indeed, simultaneously, achieve both a reduction in costs as well as an improvement in the financial situation of hospitals.

• 보건행정학회지
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• 제12권2호
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• pp.43-75
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• 2002

This study focuses on the factors that make the financial structure of hospitals in Korea different, and on recommended courses of action that could be very helpful to hospitals in maintaining a sound financial structure. Data used in this study were collected from 132 hospitals with complete general data of present conditions as well as financial statements. They were chosen from the 174 hospitals that passed the standardization audit undertaken by the Korean Hospital Association from 1996 to 2000 for the purpose of accrediting training hospitals. The dependent variable in this study is financial structure. It consists of liabilities as against total assets (total liabilities to total assets, short-term liabilities to total assets, long-term liabilities to total assets, short-term borrowings to total assets, long-term borrowings to total assets). The independent variables are ownership type, hospital type, location, whether or not a representative is a director of the hospital, the possibility of changing a hospital director, bed size, period of establishment, asset structure, profitability, growth, tax shields, business risk, competition. The factors that appear to have the strongest impact on the liabilities to total assets of all the hospitals sampled are ownership type, hospital type, profitability, tax shields, and business risk. It was found that not-for-profit private hospitals and for-profit private hospitals have more liabilities than public hospitals, and tertiary medical institutions have less liabilities than the secondary general hospitals. Moreover, hospitals earning more at the expense of high business risk have a distinct tendency to lower liabilities. Concerning the current ratio, it was found that factors such as ownership type, hospital type, period of establishment, asset structure, and business risk are the more significant variables. The current ratio of public hospitals is higher than that of both not-for-profit private hospitals and for-profit private hospitals, and the current ratio of tertiary medical institutions is higher than that of general hospitals. As business risk is higher in hospitals compared to other businesses, the current ratio becomes higher; this is because it is assumed that for fear of bankruptcy, hospitals lessen liabilities to total assets. On the other hand, as hospitals become older, the fixed assets to total assets become lower. It is remarkable that in hospitals, the factors affecting liabilities to total assets have an opposite regression coefficient sign against factors affecting current ratio. It brings out the same results borne out by the old financial theories and researches, in which a lot of the liabilities of hospitals are considered as the cause of worsening liquidity. Therefore, it is very important for hospitals to maintain a sound financial structure in order to survive using the rational acquisition and maintenance of capital.