• Journal of the Korean hospital association
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• v.13 no.12 s.120
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• pp.49-57
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• 1984

현대사회 조기의 일원으로서 병원이 그 관리기능을 극대화하고자 도입하고 있는 병원 전산제도가 점차 병원에서 그 효용성에 대한 관심이 고조되고 있는듯 하다. 이는 병원경영의 효율화가 병원에서의 도래한 주된 현안과제인 만큼 병원전산화의 운용에 있어 그 실용도가 점차 인식되어가고 있는 현상이기도 하겠다. 본 고는 이러한 현실에서 병원 전산화의 이해를 돕고자 병원경영정보의 중심이라고 할 환자관리부문과 회계관리 부문을 중심으로 그 운용 방안에 관해 이모저모를 살펴보고자 한다.

• Journal of the Korean hospital association
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• v.13 no.4 s.113
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• pp.16-19
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• 1984

• Journal of the Korean hospital association
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• v.21 no.4 s.193
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• pp.21-30
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• 1992

• Journal of the Korean hospital association
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• v.14 no.3 s.122
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• pp.35-42
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• 1985

• Journal of the Korean hospital association
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• v.26 no.12 s.250
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• pp.24-33
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• 1997

• Journal of the Korean hospital association
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• v.14 no.1.2 s.121
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• pp.38-43
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• 1985

• Journal of the Korean hospital association
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• v.24 no.9 s.227
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• pp.31-43
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• 1995

• Journal of the Korean hospital association
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• v.37 no.5
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• pp.65-75
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• 2008

• Management & Information Systems Review
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• v.38 no.4
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• pp.25-39
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• 2019

The purpose of this study is to analyze the management performance of hospitals by analyzing the ratio of stability, profitability ratio, and growth rate through the financial ratios of medical institutions using accounting information disclosure data of medical institutions, financial status table and profit and loss statement. The main goal is to analyze and analyze financial statements of medical institutions' accounting information in 2016 and 2017, analyze the difference and analyze the general characteristics and financial ratios by type, type and size of medical institutions, The financial characteristics of medical institutions were identified. The ratio of stability, profitability, and growth rate through financial ratios were compared and analyzed. In addition, we analyzed the correlation between the medical profit margin, the total asset profit margin, the medical profit margin rate, and the net profit margin of the medical institutions through the financial ratios of accounting information disclosure data of medical institutions. The main results are as follows: First, the size of the hospital and the size of the debt through the change of assets, liabilities and capital of the financial statement are increasing, the size of own capital is relatively decreased, and the management performance is getting worse It is showing. Second, the increase in average medical revenues in the income statement is small, and the average increase in net profit is small. Thus, medical institutions were able to confirm the difficulty in creating profits through medical activities. In addition, there was a large difference in the debt ratio, the stability ratio, and the profitability ratio of the general hospitals and the general hospitals according to the types of medical institutions, and the difference in the average financial ratios of national and public hospitals, school corporation hospitals, I could confirm. The correlation between independent variables in the correlation was -0.904 between the capital ratio and the total assets turnover ratio, -0.800 between the labor cost ratio and the hospital income ratio, and -0.631 between the labor cost ratio and the foreign profit ratio. In order to improve the management deterioration of hospitals by using accounting information disclosure data of medical institutions, it is necessary to have a large effect on the net profit margin of the medical care and the net profit margin of the total assets.

• The Journal of the Korea Contents Association
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• v.20 no.10
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• pp.510-521
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• 2020

Recently, transparency in accounting for medical institutions has been emphasized. However, due to the current system problems and structural limitations, there is a lack of diagnosis on the financial status of domestic hospitals. This study is based on the financial statements per 100 beds of 374 including domestic hospital level to tertiary hospital, and analyzed the Free Cash Flow(FCF) by hospital size from the perspective of Free Cash Flow Hypothesis. After deriving Operating Cash Flow(OCF) through the profit or loss statement of medical institutions, FCFs were analyzed through the prior and current financial statements and OCFs, and the correlation between financial variables was confirmed. According to the analysis, first, hospitals with 160 to 299 beds and 300 beds or more have relatively high FCFs. Second, certified tertiary hospitals, hospitals with less than 160 beds, and general hospitals have negative(-) FCFs. Thus, there's a need to narrow the FCF gap based on the size of the hospital, maintaining an appropriate level of FCF. This study is meaningful in that it was the first FCF analysis based on hospital size. This study is also expected to offer an informative resources in setting differentiated strategies according to the size of medical institutions when establishing new accounting policies in the future.