• 보건행정학회지
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• 제18권4호
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• pp.148-169
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• 2008

As the Korean Government began to perceive healthcare as one of foundational industries for national dynamics, there has been mounting advocacy for the introduction of for-profit hospitals with a view to bringing efficiency in healthcare services industries and improvement of their international competitiveness. The Government is now considering the issue from all angles in favor of permitting for-profit hospitals. However, There have been few precedent studies on this subject to provide helpful data for the discussion and in the health policy making. This study used private hospitals - for-profit and nonprofit - in Florida, USA as study subjects to accumulate basic data that may be utilized for those involved in debates and health policy making relating to the introduction of for-profit hospitals in Korea. Among all the private general hospitals in Florida, those surveyed by AHA(American Hospital Association) for four consecutive years from 2001 and 2004 and others reported about to MCR(Medicare Cost Report) included in the collected data for analysis. In total 139 private general hospitals consisting of 73 for-profit hospitals and 66 nonprofit hospitals were included in the collected analysis data. Results of analysis revealed no significant difference between for-profit hospitals and nonprofit hospitals in the usage aspects of healthcare services including the average length of stay and the ratio of Medicare vs Medicaid patients. However, financial performances indicated by such factors. as the pre-tax return on assets and the pre-tax operating margin showed to be significantly higher in for-profit hospitals compared with nonprofit hospitals. And the ratio of personnel expenses and the turn period of total assets showed to be significantly lower in for-profit hospitals. Based on the hypothesis that arguments about the introduction of for-profit hospitals have considerably different viewpoints depending on the size of hospital represented by the number of bed, these two hospital types were compared again using the number of beds as a controlled factor, but the results were similar. We, therefore, could conclude that the for-profit hospitals in Florida included in this study could, in their for-profit operation, improve their financial performance by pursuing cost reduction and effectively utilizing their assets without limiting the amount and the range of their services or avoiding less medically protected groups such as Medicare and Medicaid patients.

• 전기학회논문지
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• 제58권4호
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• pp.694-699
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• 2009

Combined cycle plants which feature distinct advantages for power generation such as fast response, high efficiency, environmental friendliness, fuel flexiblity represent the majority of new generating plant installations across the globe. Combined cycle plants have different operating modes where the operating parameters can differ greatly depending which mode is operating at the time. This paper addresses the bidding strategy model of combined cycle plants in a competitive electricity market by using a characteristic of multiple operating modes of combined cycle plants. Simulation results of case studies show that an operating mode among multiple ones is selected strategically in generation bidding for more profit of generation company.

• 디지털융복합연구
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• 제14권5호
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• pp.39-46
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• 2016

사회서비스 분야는 이용자의 욕구 확대에 따라 사회서비스 공급체계 또한 급속한 변화를 보이고 있다. 전통적인 사회복지에서 서비스는 공공과 민간에 의해 제공된다면, 사회서비스는 영리와 비영리라는 새로운 구조가 혼합된다. 하지만, 이와 관련된 기초연구는 충분하지만 공급유형별 성과관련 연구는 매우 미약하다. 이러한 점을 고려하여, 사회서비스의 영리 조직과 비영리 조직의 성과평가에 대한 비교를 시도하였다. 관련 자료는 보건사회연구원의 사회서비스 수요 공급실태조사에 활용된 데이터를 사용하였으며, 대상은 가사간병서비스와 노인돌봄서비스로 한정을 하였다. 성과평가를 위한 방식은 재무관점의 가장 초보단계인 총수익에서 총지출을 제외한 순수익을 활용하였으며, 영리와 비영리조직에 대한 차이를 검증하였다. 사회서비스 조직의 지출의 연구결과를 보면, 영리조직은 인건비, 운영비, 시설비, 소모품비 등에서 비영리조직보다 지출 비용이 높게 나타났으며, 다만 사업비 부분과 기타 부분은 비영리 조직이 영리조직보다 높게 제시되었다. 이와 같은 점을 고려하면, 향후 전달체계의 변화와 함께 영리와 비영리의 공정한 경쟁을 위하여 영리조직을 위한 추가적인 지원방안이 필요함을 확인할 수 있었다.

• 한국병원경영학회지
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• 제6권2호
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• pp.138-155
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• 2001

This study was designed to find out the factors which influence on the financial performance of the hospital. Out of 32 provincial hospitals which were established by the government, 10 hospitals were selected as sample hospitals. Ten hospitals were divided into two groups(5 hospitals each), one of which was profit-making and the other loss-making. The criteria in selecting profit or loss-making hospitals was net profit to total revenue. The major finding of the study was as follows; 1. Whether or not a hospital had specialized in certain departments was proved to be the major factor influencing on the financial performance. Three out of five profit-making hospitals could harvest following results by operating specific departments. (1) Man powers needed for the operation of specific departments were 14.6 persons per 100 bed, which was only 1/7 of the general hospital. (2) The number of doctors has not increased in proportion to the increase of the number of beds. (3) Ratio of total revenue to MD.'s payroll expenses of the profit-making hospitals was 75.0% higher than the loss-making hospitals. (4) The average length of stay of specific department was very long(388.1 days). However, the specific departments were found to have contributed much to the financial performance because the occupancy rate of such departments was very high(94.5%). 2. The headcount per 100 bed of the profit-making hospitals was 23.9 persons(24.0%) less than the loss-making hospitals and the ratio of payroll expenses to total revenue 15.1% less. 3. Averagel revenue per specialist of the profit-making hospitals was 100 million(25.1%) more than loss-making hospitals and the ratio of total revenue to MD's payroll expenses of profit-making hospital was 75.0% higher. 4. Profit-making hospitals have introduced new systems or renovation in 36 fields, such as incentive payment system, utilization of contracted man powers, change of the payroll structure of the nurses, specialization in certain departments, etc; however, loss-making hospitals introduced only 25 new systems or renovations. These kind of renovation could not be achieved without the cooperation of the labor union and the strong will of the top management. Therefore, it could be said that the labor union of the profit-making hospitals seems to have been very cooperative compared with that of loss-making hospitals.

• 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.

• 한국압력기기공학회 논문집
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• 제9권1호
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• pp.31-34
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• 2013

According to the increase in numbers and operation time of domestic Nuclear Power Plants, KHNP(Korea Hydro & Nuclear Power) has many operating experiences. These show that most of the accidents repeatedly occurred not by the new sources or mechanism like the Fukushima Accident, but by the human and equipment errors from normal habits, process, design, maintenance etc.. These lessons show that the well-established systematic approach is requested to take lessons from past experiences. For this reason, developed countries established INPO, WANO, COG as a non-profit professional organizations to actively share their operating experiences. KHNP is also trying to promote the utilization of operating experiences. As part of this effort, KHNP is developing the KHNP-JIT, reflecting the overseas JIT and the domestic experiences.

• 한국콘텐츠학회논문지
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• 제21권6호
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• pp.588-597
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• 2021

우리나라의 경우 일반보험의 부가보험료를 구성하는 요소인 보험회사의 이익을 산출하는 기준에 대해 특별히 정하고 있지 않으며, 손해보험회사들은 대부분 2~5% 수준을 보험료에 반영하고 있다. 보험상품의 특성상 가격결정의 투명성이 요구되고 있지만, 국내 손해보험산업에 있어서 보험가격 요소별 결정방법론에 대한 기준이나 실증연구는 미흡한 실정이다. 본 연구에서는 산출기준이나 실증연구가 미흡한 일반보험의 상품별 예정이익률 산출 방법을 제시하고자 한다. 일반보험의 예정이익률을 산출하는 기준은 손익변동성에 따른 손실 리스크에 대비하여 보험회사가 확보해야 하는 자본에 대한 주주요구수익을 보험료에 대한 비율로 반영하는 것이다. 주주는 보험 운영과 관련된 리스크를 감내하기 때문에 이에 대한 보상을 받아야 하며, 이러한 주주입장에서의 기회비용을 보험료에 반영하려는 것이다. 본 연구에서는 상품별로 보험리스크에 대비하기 위해 회사가 적립해야 하는 자본량을 산출하였으며, 보험리스크는 보험영업 손익의 변동성으로 정의하였다. 그리고 보험리스크는 DFA(Dynamic Financial Analysis; 동적재무분석) 방법론에 의한 stochastic simulation을 활용하여 산출하였다. 최종적으로 25개 상품에 대한 예정이익률을 산출하여 현재 국내 일반보험의 예정이익률과 어떤 차이가 있는지를 실증적으로 분석하였다.

• 대한한의학회지
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• 제41권1호
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• pp.1-10
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• 2020

Objectives: This study investigated the financial performance of Korean Medicine hospitals in Korea in order to understand the current status of hospital management and improve its efficiency. Methods: Financial statements of 24 medical corporations, 19 juridical foundations and 18 school hospitals from 2016 to 2018 were obtained from the secondary data published by the Health Insurance Review and Assessment Service, the National Tax Service and the Korea Advancing Schools Foundation. Financial performance was measured on 6 dimensions: liquidity, profitability, activity, growth, cost and productivity (investment efficiency) by analyzing 8 financial indicators: Liability to Total Assets, Net Profit to Patient Service Revenues, Total Assets Turnover, Growth Rate of Patient Service Revenues, Operating Expenses to Patient Service Revenues, Value Added to Patient Service Revenues, Value Added to Total Assets, and Value Added to Personnel Expenses. Results: Korean Medicine hospitals showed lower Liability to Total Assets, Liquidity and Value Added to Total Assets than Western Medicine hospitals did. They also showed higher Value Added to Patient Service Revenues and Value Added to Personnel Expenses than Western Medicine hospitals did. They also showed higher Value Added to Patient Service Revenues and Value Added to Personnel Expenses than those of Western Medicine hospitals do. The net profit decreased significantly (-50.8%) in 2018 whereas Patient Service Revenues increased (6.9%) for the same period due to Operating Expenses increase and Non-Operating loss. Conclusions: These findings suggest that the Korean Medicine hospital sector in Korea needs to improve liquidity and financial structure and to enhance profitability by reducing Personnel Expenses and generating Non-operating revenues in order to improve its investment efficiency and competitiveness.

• Journal of Preventive Medicine and Public Health
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• 제31권3호
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• pp.490-502
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• 1998

본 연구는 우리 나라 병원도산 예측모형을 도출하기 위한 연구로 1992년에서 1997년 사이 5년간의 전국 병원 경영통계 자료를 이용하여 1995년부터 1997년 사이에 도산한 병원중도산전 3년까지의 연속된 자료가 있는 31개 병원을, 비교군 병원은 도산병원과 유사한 병상규모를 가지고 당기순이익이 발생한 31개 우량병원을 선정하여 단계적 판별분석에 의한 실증연구를 시행하였다. 본 연구의 구체적 연구결과는 다음과 같다. 첫째, 도산전 각 연도별로 도산병원과 우량병원간에 연구변수의 단순 평균치분석 결과, 자본구조 지표인 자기자본비율과 수익성지표인 총자본의료이익을, 의료수익의료이익을, 총자본경상이익을, 의료수익경상이익율, 총자본순이익을 등은 도산 1, 2, 3년전 모두에서 도산병원과 우량병원간에 유의한 차이를 보였다. 자본고정성지표는 도산 1년전에 고정비율이 유의한 차이를 보였고, 유동성지표는 도산 1년전에는 유동비율과 당좌비율이 유의한 차이를 보였고 도산 2년전에는 당좌비율만이 유의한 차이를 보였다. 활동성지표로는 도산 1년전에 총자본회전율과 재고자산회전율이 유의한 차이를 보였고 도산 2년전에는 총자본회전율과 의료미수금회전율이, 도산 3년전에는 의료미수금회전율만이 유의한 차이를 보였다. 생산성지표로는 도산 2년전에 총자본투자효율이, 도산 3년전에는 조정환자1인당 부가가치가 유의한 차이를 보였다. 진료실적지표로는 도산 3년전 일평균재원환자수가 유의한 차이를 보였다. 둘째, 도산 1, 2, 3년전 판별함수는 각각 도산 1년전 Z=($0.0166\times$당좌비율)-($0.1356\times$총자본경상이익을)-($1.545\times$총자본회전을), 도산 2년전 Z=($0.0119\times$당좌비율)-($0.1433\times$총자본의료이익율)-($0.0227\times$총자본투자효율), 도산 3년전 Z=($0.3533\times$총자본순이익율)-($0.1336\times$의료미수금회전율)-($0.04301\times$조정환자1인당부가가치)+($0.000119\times$일평균재원환자수)이었다. 셋째, 도출된 도산 1, 2, 3년전 각 판별함수의 예측력은 77.42%, 79.03%, 82.25% 이었다.

• 보건행정학회지
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• 제13권3호
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• pp.129-147
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• 2003

This study is to grasp a trend of profitability classified by characteristics of hospitals and to analyze related factors. Subjects are 145 hospitals which have gotten the standardization audit by Korean Hospital Association during 1998-200l. Profitability was measured in the aspect of operation profit rate with operating margin to gross revenue as proxy variables. Independent variables were classified by general factors (ownership, number of beds, period of establishment, competition), financial factors (liabilities to total assets, current ratio, fixed ratio, total asset turnover, inventories turnover), and factors related to patient treatment (average length of stay, bed occupancy rate, new outpatient ratio, admission ratio of outpatients, number of patients per specialist, personnel costs per adjusted inpatient, administrative costs per adjusted inpatient). Hierarchical multiple regression analysis model was used in this study. As a result of hierarchical multiple regression analyzation of operating margin to gross revenue, adjustive $R^2$ of general factors was relatively more powerful. The factors had significant effect on operating margin to gross revenue were ownership(+), number of beds(+), competition(+), current ratio(+), fixed ratio(+), total asset turnover(+), personnel costs per adjusted inpatient(-).