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지방의료원의 경영수익성과에 영향을 미치는 결정요인에 대한 연구

A Study on Decisive Factors Impacting Business Profits of Regional Medical Centers

  • 이진우 (건양대 대학원 병원행정관리학과) ;
  • 김영종 (건양대 대학원 병원행정관리학과) ;
  • 김용하 (건양대 병원관리학과) ;
  • 김광환 (건양대 병원관리학과)
  • Lee, Jin-Woo (Konyang University Graduate school Hospital Management and Administration) ;
  • Kim, Young-Jong (Konyang University Graduate school Hospital Management and Administration) ;
  • Kim, Yong-Ha (Konyang University Hospital Management) ;
  • Kim, Kwang-Hwan (Konyang University Hospital Management)
  • 투고 : 2014.04.17
  • 심사 : 2014.07.20
  • 발행 : 2014.07.28

초록

본 연구논문은 지방의료원의 환경적 특성을 이용하여 경영성과에 영향을 미치는 결정요인을 알아봄으로써 재무건전성 확보와 수익성향상 방안을 강구할 수 있는 유용한 기초자료를 제공하는데 그 의의가 있다고 할 수 있다. 조사대상은 2010년부터 2012년까지 최근 3년간 31개 지방의료원의 진료실적 및 경영지표를 산출하였으며, 분석방법은 ANOVA, 다중회귀분석등을 이용하였다. 결과를 보면 총자본의료이익률에서는 부채비율(p<0.001)이 의료수익의료 이익률에서는 경상이익(p<0.01), 병상이용율(p<0.01), 병상회전율(p<0.01), 응급입원율(p<0.01), 외래환자 1인 1일당 평균진료비(p<0.01), 인건비율(p<0.001), 재료비율(p<0.001), 관리비율(p<0.001)이 경영수익성과에 영향을 미치는 결정요인으로 나타났다. 앞으로 병원의 재무건전성 및 수익성 확보를 위해서는 정확한 경영분석을 통한 재무적 피드백 확인 및 다각적인 경영전략이 필요하다.

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