보건의료산업학회지 (The Korean Journal of Health Service Management)

  • 제14권2호
  • /
  • Pages.15-27
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  • 2020
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  • 2093-5986(pISSN)
  • /
  • 2288-0666(eISSN)
보건의료산업학회 (Korea Society of Health Service Management)
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대학병원의 재무성과 비교 분석

Comparative Analysis of Financial Performance in University Hospital

  • 양종현 (중원대학교 보건행정학과)
  • Yang, Jong-Hyun (Department of Health Administration, Jungwon University)
  • 투고 : 2020.04.30
  • 심사 : 2020.06.22
  • 발행 : 2020.06.30
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초록

Objectives: The purpose of this study is to compare analysis of financial performance in university hospitals. Methods: Data from 2005 to 2017 were collected from income statement, balance sheet, and annual reports in 23 university hospitals. The dependent variables are used financial performance, namely, medical profit to total assets, medical profit to medical revenue, and net profit to medical revenue. The independent variables are establishment type, hospital province, bed, open liquidity, stability, and activity. Results: From 2005 to 2007, university hospitals steadily increased medical revenues, nonmedical revenues, medical profit, net profit, and reserve fund for essential business by investing fixed assets using financial leverage. From 2015 to 2017, the debt ratio was minimized based on existing management performance. Results showed that university hospitals maintained high profitability by actively investing in medical equipment, medical environment, and facilities using reserve fund for essential business. Conclusions: Results suggest that this will be the basic data for efficient management of university hospitals.

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참고문헌

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