• 한국콘텐츠학회논문지
• /
• 제13권12호
• /
• pp.348-356
• /
• 2013

본 연구는 전국 11개 국립대병원의 2008-2012년 자료를 이용하여 병원의 의료외수익에 관한 다각적인 분석을 시도하였다. 병원의 의료수익, 의료비용, 의료이익, 의료외수익, 총수익, 의료수익의료이익율, 의료수익경상이익율, 총수익대비의료외수익비율의 연도별 변화와 경영성과, 병상수, 지역에 따른 의료외수익의 차이가 주요 분석대상이다. 본 연구의 주요 결과를 제시하면, 국립대병원의 의료외수익은 2008-2012년 동안 지속적으로 증가하는 것으로 나타났다. 경영성과에 따른 의료외수익은 유의한 차이가 없는 것으로 나타났으며, 병상수가 많고 대도시에 위치할수록 의료외수익의 규모가 큰 것으로 나타났다. 본 연구의 결과는 병원의 수익성 다각화를 통해 경영 개선을 제고하기 위한 객관적 자료로 활용될 수 있을 것이다.

• 보건행정학회지
• /
• 제12권4호
• /
• pp.1-17
• /
• 2002

This study was attempted to identify the liquidity trends and determinants of private hospitals in Korea different. Data used in this study were collected from 98 hospitals with complete general data of present conditions as well as financial statements(balance sheets, income statements). They were chosen from hospitals that passed the standardization audit undertaken by the Korean Hospital Association from 1996 to 2000 for the purpose of accrediting training hospitals. The dependent variables in this study were used current ration and quick ratio as a proxy indicator for liquidity. The independent variables were ownership type, hospital type, location, bed size, period of establishment, short-term liabilities to total assets, long-term liabilities to total assets, borrowings to total assets, fixed asset ration, net profit to total assets, operating margin to gross revenue, growth rate of net worth to total assets, total asset turnover, and business risk(volatility of profit). The major findings of this study were as follows. Trends of liquidity(current ratio, quick ratio) had been continuously decreased. Especially, There were very distinct decreasing trends of personal hospitals and less than 300beds, which weakened liquidity. The factors had significant effect on current ratio were short-term debt to total assets(-), fixed asset ratio(-), business risk(+). High short-term debt to total assets, high fixed asset ratio and high business risk significantly decreased in liquidity. The factors that significantly affected on quick ratio were short-term debt to total assets(-), borrowings to total assets(+), fixed asset ratio(-), business risk(+).

• 벤처창업연구
• /
• 제9권2호
• /
• pp.109-116
• /
• 2014

본 연구는 대학부속 한방병원의 재무지표인 유동성, 안정성, 활동성 및 비용 관련 요인이 수익성 지표와 어떤 관계를 맺고 있는지를 밝히고, 이로부터 경영개선 방안을 제시하는 것이다. 분석 결과, 대학부속 한방병원의 의료수익의료이익률, 총자본의료이익률, 의료수익순이익률과 총자본순이익률은 각각 1.17%, 3.76%, 2.37%, -1.89%로서 우리나라 전체 한방병원의 동일 지표 값인 8.9%, 8.7%, 2.6%, 2.5%와 비교해보면 의료수익의료이익률과 총자본의료이익률, 그리고 총자본순이익률이 낮음을 알 수 있었다. 그러나 안정성 지표인 유동비율과 당좌비율, 고정비율은 각각 256.76%와 231.17%, 121.02%로서 전체 한방병원 평균과 비슷하였으며, 성장성 지표인 총자본증가율과 의료수익증가율은 -2.21%와 1.89%이었고 활동성 지표인 총자본회전률은 135.69%로서 전체 한방병원과 유사한 수준이었다. 한편, 의료원가인 인건비, 재료비, 관리비 비율은 각각 53.39%, 16.62%, 28.58%로서 전체 한방병원의 35.3%, 10.7%, 45.1%와는 차이가 있었다. 그리고 2011년 우리나라 전체 한방병원의 원가율은 91.1%였으나, 대학부속 한방병원의 원가율은 98.59%로서 7.49%가 높았다. 상관관계 분석에서 대학부속 한방병원의 경우, 의료수익의료이익률은 의료수익증가율과 더불어 증가하고, 의료수익순이익률과 총자본순이익률은 총자본증가율과 더불어 하는 증가하는 상관관계가 있었다. 관리비 비율은 모든 수익성 지표와 부의 상관을 보였는데 이것은 한방병원의 수익성 개선을 위해서는 관리비 절감에 집중해야 함을 의미한다. 다중회귀분석에서 수익성 지표에 영향을 미치는 독립변수는 성장성지표인 총자본증가율과 활동성 지표인 총자본회전률이었으며 비용지표 중에서는 관리비 비율 값이 가장 크게 나타났다. 따라서 병원의 수익성이 개선되기 위해서는 병원의 총자본을 증가시키고 적극적인 진료활동을 통해서 총자본회전률을 높이며, 관리비를 절감하는 노력이 필요하다는 결론을 얻을 수 있었다.

• 경영과정보연구
• /
• 제17권
• /
• pp.107-133
• /
• 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.