• 경영과정보연구
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• 제38권4호
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• pp.25-39
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• 2019

본 연구는 의료기관의 회계정보공시 자료 즉, 재무상태표와 손익계산서를 활용하여 의료기관의 재무비율을 통한 안정성비율, 수익성비율, 성장성비율, 활동성비율을 분석함으로서 병원의 수익성지표에 영향을 미치는 요인과 재무비율 특성을 분석하고자 하였다. 주요 목표는 의료기관의 회계정보공시 자료의 2016년과 2017년도 재무제표를 분석하며 의료기관의 설립형태 및 종별, 규모별의 일반적 특성 및 재무비율의 평균 차이 분석을 실시, 재무지표에 대한 평균값을 통해 의료기관의 재무적 특성을 파악하였다. 재무비율을 통한 안정성비율, 수익성비율, 성장성비율, 활동성비율의 평균 비교 분석 및 재무적 특성을 파악하였다. 또한 개정된 의료회계기준규칙에 의한 의료기관의 회계정보공시 자료를 활용하여 의료기관의 의료수익의료이익률, 총자산의료이익률, 의료수익순이익률, 총자산순이익률에 대해 회귀분석을 하였다. 주요결과를 보면 회계정보공시 자료에는 첫째, 재무상태표 통한 총자산, 총부채, 자본총계의 변화를 통한 병원의 규모 및 부채의 규모는 증가 추세이며 자본총계의 규모가 상대적으로 감소되었으며 또한 경영성과가 악화되는 경향을 보이고 있다. 둘째, 손익계산서에서 평균 의료수익의 증가는 미비한 편이며, 평균 당기순이익은 감소하는 편이다. 이에 의료기관은 의료 활동을 통한 이익 창출의 어려움을 확인할 수 있었다. 또한 의료기관의 종별에 따라 상급종합병원과 종합병원의 부채비율, 안정성비율, 수익성 비율의 차이가 컸으며, 설립형태에 따라서 국공립병원, 학교법인병원, 의료법인·재단법인병원의 평균 재무비율의 차이를 확인할 수 있었다. 병원경영의 수익성지표에 미치는 영향을 파악하여 병원의 의료수익순이익률과 총자산순이익률의 경영 성과 개선을 위한 노력이 필요하다.

• 경영과정보연구
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• 제17권
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• pp.107-133
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• 2005

The purpose of this study was to analyze a trend of profitability classified by characteristics of hospitals and to analyze related factors. The data for this study were derived from survey material conducted by the Korean Hospital Association on 33 hospitals in Korea between 1993 and 2002. Profitability was measured in the aspect of investment profit rate and operation profit rate with net profit to total assets, normal profit to total assets and operating margin to gross revenue as dependent variables. Independent variables were classified by general factors (ownership, number of beds, period of establishment, region), financial factors (total asset turnover, liabilities to total assets, current ratio, fixed ratio, inventories turnover, personnel costs per operation profit, material costs per operation profits), composition of manpower and facilities(personnel and area per beds), productivity index(the number of daily patients per medical doctor, the number of daily patients per nurse), the score of quality assurance activities. First, Concerning the specialists per beds or area per beds and profitability of hospitals there was not statistically significant. Second, Those hospitals having the most daily patients per nurse had significantly higher profitability than the others, but the number of daily patients per medical doctor had little effect on the profitability. Thirds, Those hospitals having a higher proportion total asset turnover tended to show significantly higher profitability compared to other hospitals, but the liabilities to total assets and liquidity ratio had a little difference to the profitability. Those hospitals having a higher proportion personnel costs per operation profit and material costs per operation profits tended to show significantly lower hospital profitability compared to other hospitals. Fourth, In regression analysis, hospital profitability had negative relationship with personnel costs per operation profit or material costs per operation profits. While it had positive relationship with total asset turnover, the number of daily patients per nurse. In conclusion, private hospitals had higher profitability than that of public hospitals. Though factors related to profitability of hospital were different according to ownership, it is important for securing appropriate profitability by operating appropriate number of nurse, raising total asset turnover, and reducing personnel costs, material costs per operation profits. This study can be used as a baseline data for planning of hospital management. But the study may be limited in that the results cannot be generalized due to its small sample size. However, this longitudinal observation of 33 hospitals over ten year period has significant merit alone.

• 한국임상보건과학회지
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• 제2권1호
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• pp.1-16
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• 2014

Purpose. For a more efficient hospital management, this study aims to provide basic data so that the hospital management and staff in charge of hospital administration may systematically classify and collect hospital information, by analyzing the ordinary characters of an upper-level general hospital system and its common-type balance sheet, common-type profit and loss statement and financial ratio. Methods. By using information about an upper-level general hospital in C Province, provided by Alio(www.alio.go.kr), a public organization information provision site, Health Insurance Review & Assessment Service(www.hira.or.kr) and Ministry of Health and Welfare(www.mw.go.kr), this study analyzed 3 year's data from 2010 to 2012 and provided basic data by analyzing the ordinary characters of an upper-level general hospital system, and its common-type balance sheet, common-type profit and loss statement and financial ratio. Results. After analyzing the ordinary characters, common-type balance sheet, common-type proft and loss statement and financial ration of this general hospital, based on the 2010 to 2012 data, this study came to the following conclusions. Firstly, out of all the 1,069 hospital staff, there were 272 doctors working for 24 medical departments, out of whom the majority was 33 physicians. Most of the nurses were third-class ones, and about 2,000 outpatients and 600 inpatients on average were treated per day. Secondly, as a result of analyzing the common-type balance sheet, this study discovered that intangible assets out of fixed assets accounted for 41%, the majority, out of which usable and profitable donation asset buildings were of great importance, and the liquid assets increased more in 2012 than 2011. In the financial structure, the ratio of liquid liabilities was over 50% out of all the liabilities in 2012, and the ratio of purchase payables was high as well. The ratio of fixed liabilities reached up to 40%, out of which the retirement benefit appropriation fund was quite high. The capital was over 80%, but the surplus was in a deficit state. Compared to the capital, the ratio of total liabilities was about 90%, which indicates the financial structure of this general hospital was vulnerable. Thirdly, as a result of analyzing the common-type profit and loss statement, this study found out that the medical profits from inpatients were higher than profits from outpatients. The material cost was related to the medical quality of this general hospital, and it was as high as 30% out of the total costs and was about 45% of the labor cost. This general hospital showed 10% in the ratio of non-medical profits, and it seemed because of government subsidies. The ratios of medical profits and current net income were gradually changing for the better in 2012, compared to 2011. Lastly, as a result of analyzing the financial ratio, it was found that the liquidity ratio kept decreasing, from 110.7% in 2010 and 102.0% in 2011 to 77.2% in 2012. Besides, it was analyzed that the liquidity ratio and the net working capital ratio greatly decreased, while the quick ratio and the liquid ratio kept decreasing. Conclusions. 1. It is necessary to take the risk management into more consideration, and particularly, it is needed to differentiate and manage the levels of risk in detail. 2. By considering the fact that investments into hospital infrastructures were mostly based on liabilities, it is needed to deal with the scale of losses when evaluating risks. 3. By reflecting the character that investments into hospital infrastructures were based on liabilities, it is necessary to consider the ratio of ordinary profits as well as the ratio of operating profits to sales, and it is also important to consider sales productivity factors, such as the sales amount per a sickbed, by comparing them with other hospitals. As for limitations of this study, there may be some problems in terms of data interpretation because of the lack of information about the number of inpatients and the number of outpatients per year, which are needed for the break-even point analysis. Besides, to suggest a direction for the improvement of hospital management through analyses, non-financial factors should be reflected, such as the trend of economy, medical policies, and politic backgrounds. However, this study only focused on the common-type balance sheet, common-type profit and loss statement and financial ratio, so this study is actually limited to generalizing all the factors by analyzing public data only.

• 의료법학
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• 제11권1호
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• pp.117-143
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• 2010

Along with the development of digital technologies, the information obtained during the medical procedures was working as a source of valuable assets. Especially, the secondary use of personal health information gives the ordeal to privacy protection problems. In korea, the usage of personal medical information is basically regulated by the several laws in view of general and administrative Act like Medicine Act, Public institutions' personal information protection Act, Information-Network Act etc. There is no specific health information protection Act. Health information exchange program for the blood donor referral related with teratogenic drugs and contagious disease and medical treatment reporting system for income tax convenience are the two examples of recently occurred secondary use of health information in Korea. Basically the secondary use of protected health information is depend on the risk-benefit analysis. But to accomplish the minimal invasion to privacy, we need to consider collection limitation principle first. If the expected results were attained with alternative method which is less privacy invasive, we could consider the present method is unconstitutional due to the violation of proportionality rule.

• 한국지역사회생활과학회지
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• 제21권1호
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• pp.53-69
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• 2010

The purpose of this study was to find how financial structures differ from the family life cycle. The data was drawn from the 2002 Korean Labor and Income Panel Study conducted by the Korea Labor Institute, and 1,957 households. The level of total income and subcategories of income were found to be significantly different from the family life cycle and showed tendencies to increase up to the period of child birth and then sharply dropped down during the retirement period. Household consumption expenditures in total and subcategories showed a U shape by family life cycle and were also found to be significantly different from the family life cycle. The consumption expenditure of dining out showed the highest level at the beginning of family establishment, whereas medical cost showed the highest level for later years. The level of total assets increased gradually from the family life cycle and a little decreased for the later years, and the level of real estate assets showed the highest ratio(90% over) out of total asset components of family life cycle.

• 보건행정학회지
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• 제15권4호
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• pp.81-109
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• 2005

According to many recent studies suggesting that cash flow analysis method tends to be more effective than traditional financial index analysis method to predict corporate bankruptcy, this study applies the cash flow analysis method to hospital business to identify the significant variables which can distinguish between superior hospitals and bankruptcy hospitals. The author analyzed recent 3 years, i.e. from the year of 2000 to the year of 2002, financial statements of 31 bankrupt hospitals In 2003, and the same number of superior hospitals through using Multiple Discriminant Analysis and Logit Analysis. The results are belows; First, the study releases that Logit Analysis is more likely to be effective than Multiple Discriminant Analysis. Second, this research also shows that traditional financial index analysis method is more superior compare to cash flow analysis method for hospital bankruptcy predict model. Finally, this study suggest that the significant variables, which can distinguish superior hospitals from bankrupt hospitals, are Operating/Current Liabilities$(Y_2)$, CFO/Equity$(Y_5)$ for cash flow analysis method and Net Worth to Total Assets Ratio$(X_1)$, Quick Ratio $(X_3)$, Return on Assets$(X_6)$, Growth Rate of Patient Revenues$(X_{16})$ for traditional financial index analysis method.

• The Journal of Asian Finance, Economics and Business
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• 제8권4호
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• pp.735-740
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• 2021

The purpose of this study is to assess how accounting conservatism is practiced in the Jordanian pharmaceuticals and medical industry. It assesses the association between accounting conservatism and intellectual capital (IC) in this industry. This study measures IC performance using the market price per share less book value. Accounting conservatism is measured using the book-to-price ratio, and the data was collected from company annual reports and the Amman Stock Exchange (ASE) website. The data was collected for the period of six years (2014 to 2019). The sample was made up of four companies in the industry listed in the ASE. The data was analyzed using the SPSS program though the ordinary least squares regression model to assess how accounting conservatism is associated with IC. The findings indicate a negative association with companies having higher IC performance and reporting lower accounting conservatism. IC is applied more in these companies, although it might be lower than in other companies in other sectors. This study provides empirical evidence on how IC is applied in the industry and how it might be negatively associated with accounting conservatism. Findings indicate the need for more effective policies to promote recognition of intangible assets in the sector.

• 보건행정학회지
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• 제6권1호
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• pp.191-210
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• 1996

This study purported to acquire information necessary to improve the operational efficiency of general hospitals. It tried to determine major indices which represent managerial performance of general hospitals and to identify the managerial characteristics of general hospital which affect the major financial indices. 201 hospitals which were subject to standardization audit by the Korean Hospital Association were investigated and 80 hospitals were finally chosen for this study. Their financial and managerial data during the period between January 1991 and December 1991 were collected. Considering financial indices in this study were the ration of net income to total asset, income growth rate, and quick ration. The results of study are summarized as followings. First. The ration of net income to total assets and quick ration were highly related to managerial characteristics of general hospitals. Therefore, the standardization of three financial indices should be needed to systematically check the operational efficiency of general hospitals. Second, the sample hospitals can be classified as four groups on the basis of their financial indices' level. 4 of those hospitals(5.0%) showed high level of performance in terms of three financial indices and 27 of them(33.7%) showed that they are highly related to only two financial indices. 34 hospitals(42.5%) showed they have high level of relationship with only one indices and 15 hospitals(18.8%) showed very weak performance level with three indices. In addition, there is no hospitals to show mid-range level of managerial performance in relation to all three financial indices. Third, there is no significant relationship between three financial indices and the managerial characteristics of hospitals such as the number of beds, type of operation, location of hospitals, and etc. However, in the case of hospitals which have high level of managerial performance, they have more specialists and medical support personnel in comparison to low performance hospitals. They also have high level of bed occupancy rate and average length of stay(ALOS). In conclusion, the study showed the standardization of 3 financial indices are necessary to systematically evaluate the managerial performance of general hospitals and provide more accurate operational information for each hospital. To do so, it is necessary to focus on management side of hospital such as the effective human resource management and quality enhancement of medical treatment.

• 디지털정책학회지
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• 제2권2호
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• pp.7-14
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• 2023

본 연구는 급변하는 환경 속에서 생존을 위해 의료기관에 요구되는 브랜드자산관리의 필요성을 강조하기 위해 병원의 디지털고객경험이 브랜드자산에 미치는 영향을 파악하고 나아가 병원의 브랜드자산이 구전의도에 미치는 영향을 분석하였다. 본 연구는 디지털고객경험이 브랜드자산에 미치는 영향을 분석한 결과, 시각적 요인과 브랜드자산, 기능적 요인과 브랜드자산, 고객 서비스 요인과 브랜드자산과의 관계에 대한 경로는 모두 유의한 결과를 보였다. 또한 브랜드자산과 구전의도의 관계에 대한 경로 역시 유의한 결과를 보였다. 이러한 연구결과는 의료기관의 브랜드자산 구축과 기존 고객과의 관계 강화 및 가치창출행위와 관련된 고객의 구전의도를 위해 디지털 서비스 환경의 중요성을 강조하고 디지털 기술을 활용한 고객서비스 및 혜택의 제공을 제안하는 것에 시사점과 연구의 의의가 있다고 할 수 있다.

• 한국산학기술학회논문지
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• 제19권11호
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• pp.157-165
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• 2018

기업은 지속적인 발전과 기업가치 제고를 위하여 연구개발을 수행하고 이로 인해 발생한 무형자산으로서 특허를 취득한다. 본 연구는 연구개발활동과 특허가 기업의 경영성과에 어떠한 영향을 미치는지 확인하기 위하여 연구개발정보와 특허정보, 경영성과 정보가 모두 공시된 의료기기 제조기업 103개 사를 선별하였다. 해당 기업의 특허건수, 연구개발비, 기업규모, 이노비즈 인증여부를 독립변수로 설정하고, 기업의 매출, 무형자산, 영업이익률, 순이익률, 기업평가등급, 매출/이익 관련 각종 재무비율을 종속변수로 사용하였다. 그 결과 연구개발비는 매출액, 영업이익률, 순이익률, 기업평가등급, 현금흐름등급, 순이익증가율, 자기자본순이익률, 투하자본이익률, 총자본회전률 등 대부분의 지표에 대해 음(-)의 영향을 미치고, 무형자산에만 양(+)의 영향을 미치는 것으로 확인되었다. 국내등록특허는 매출액, 현금흐름등급, 투하자본이익률에 음(-)의 영향을 미치고, 순이익증가율에는 양(+)의 영향을 미치는 것으로 나타났다. 그리고 기업 특성 변수가 영향을 미치는 기업 성과변수는 매출액과 현금흐름등급이었다. 영세한 중소기업이 대부분을 차지하는 의료기기 산업의 특성 상, 연구개발활동과 특허취득이 단기간에는 기업 경영에는 부정적인 영향을 미치는 것으로 나타났지만, 연구개발 후 임상시험과 인허가의 절차를 거쳐야 하는 의료기기 산업의 특성을 반영할 때 장기적으로는 긍정적인 영향을 미칠 것이라 예상된다.