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A Comparison Study of Performance between Local Government Hospitals and General Hospitals

지방공사의료원과 의료법인의 성과 비교

  • Kim, Sang-Mi (Dept. of Health Services Administration, Yuhan University) ;
  • Hwang, Sung-Wan (Dept. of Healthcare, BaekSeok Arts University) ;
  • Yoon, Seo-Jung (Korea Institute for Healthcare Accreditation) ;
  • Kang, Jung-Kyu (Dept. of Healthcare Management, Cheongju University)
  • 김상미 (유한대학교 보건의료행정) ;
  • 황성완 (백석예술대학교 헬스케어) ;
  • 윤서중 (의료기관평가인증원) ;
  • 강정규 (청주대학교 의료경영학과)
  • Received : 2013.07.31
  • Accepted : 2013.11.20
  • Published : 2013.11.28

Abstract

The objective of this study is to compare hospital performance between Local Government Hospitals and General Hospitals. To compare the result of the financial performance between two groups, there were significant differences in current ratio, Fixed ratio, total assets turnover, personnel expenses to gross revenues, management expenses to gross revenues, return on assets, operating margin. The significant impact relations of ROA(Return on Assets) were formed the total assets turnover, salaries, material costs, administrative expenses. Although two groups are the similar beds, most of LGH are in the red so the managers and local government must consider the financial efficiency of LGH.

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.

Keywords

References

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  2. Comparative Analysis of Value Added to Personnel Expenses between General Hospitals and Regional Public Hospitals vol.11, pp.4, 2017, https://doi.org/10.12811/kshsm.2017.11.4.067