• 한국콘텐츠학회논문지
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• 제9권6호
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• pp.196-206
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• 2009

병원의 수익성이란 병원이 회계년도 기간동안 환자 진료 및 기타 경영활동을 통해 달성한 경영성과를 말한다. 본 연구는 병원의 수익성 측정 지표로 병원을 운영하여 얻은 의료수익에서 의료비용을 뺀 순수한 의료이익인 의료수익의료이익율을 사용하였다. 이를 통해 수익성에 영향을 미치는 다양한 지표를 대상으로 병원 수익성 관련 요인을 도출하였다. 이 결과를 토대로 병원의 수익성 제고 방안을 강구할 수 있는 보다 유용한 기초자료를 산출하고자 하였다. 분석결과 공공병원이 민간병원보다 수익성이 낮았다. 각 지표의 수익성을 적자병원군과 흑자병원군으로 구분하여 분석한 결과 인건비 비율, 관리비 비율, 전문의 1인당 수술건수, 의료장비 회전율와 관련한 지표에서 유의한 차이를 보였다. 관련 지표가 수익성에 미치는 영향을 보면 모형에 따라 설명력은 25%-74.5%였다.

• 한국병원경영학회지
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• 제9권2호
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• pp.102-127
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• 2004

The objective of this study is to analyze a current trend of and relating factors on profitability of the Korean Public Corporation Medical Centers(KPCMCs, hereinafter, hospitals) in Korea. There are 34 hospitals in Korea as of 2004. Among these hospitals some are red ink hospitals, others are black inks in terms of profitability. Data were collected by Korea Health Industry Development Institute(KHIDI) Statistics for Hospital Management 2000-2002 and Ministry of Health and Welfare(MOHW) financial data of public hospitals which was planned to coordinate public health care services roadmap in the long run. The samples are 32 hospitals. Profitability was measured in the aspect of profit rate with normal profit to total assets, and normal profit to gross revenues as dependent variables in respective. Independent variables were classified by general factors, i.e., location, intern/resident training, period of opening, number of beds, and managerial factors(current ratio, fixed ratio, liability to total assets, total assets turnover, personnel costs, materials cost, administrative cost), and finally factors related to patient treatment(average length of stay, bed occupancy rate, admission ratio of outpatients). The methods of analysis are correlation and multiple regression analysis. This study shows firstly, a lot of hospitals are optimal current ratio. Hospitals in upper 100% current ratio are 81.2%. And the personnel cost in total costs are high. Secondly, the trend of normal profit to gross revenues of hospitals are deteriorating gradually. And lastly, as a result of multiple regression analysis, the factors had on significant effect on normal profit to total assets are fixed ratio(+), liability to total assets(-), bed occupancy rate(+), admissions of outpatients(+), etc. And the factors had on significant effect on normal profit to gross revenues are current ration(+), fixed ratio(+), personnel cost(-), administrative expenses(-), admissions of outpatients(+), etc. In conclusion, to improve the profitability of hospitals, the efforts to reduce personnel cost and average length of stay might be needed. And also beds utilization rate need to be increased.

• 한국콘텐츠학회논문지
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• 제18권1호
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• pp.196-209
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• 2018

은행의 수익성과 관련하여 어떠한 요인들이 영향을 미치는지 연구하고 있다. 본 연구에서는 은행의 수익성 개선을 위한 자금조달구조의 다양화 측면에서 기존연구와 달리 시장성수신비중을 주요 관심변수로 하여 8개의 설명변수와 총자산영업이익률을 수익성 지표로 사용하여 가설설정하고 전체기간과 금융위기 전 후 로 비교 분석하여 차이를 보고자 한다. 다중회귀분석한 결과, 모든 분석기간에서 유의미한 결과가 나타나는 수익성 요인은 원화예대금리차, 점포수, 고정이하여신비율이며 국내은행은 원화예대금리차가 커지고 점포수가 증가할수록 수익성도 향상되고 부실여신이 증가하면 수익성도 하락하는 것을 알 수 있다. 시장성수신비중은 은행의 수익성에 통계적으로 유의미한 영향을 주지는 못하는 것으로 나타났다. 글로벌 금융위기이전에는 거시경제지표의 영향을 받기 보다는 개별 은행의 상황 및 다른 금융환경의 영향을 더 받았다는 것을 알 수 있으며 금융위기이후에는 은행의 여신이 증가하면서 수익성도 향상되는 것으로 추정할 수 있다. 은행의 수익성 요인은 분석 기간별 특징이 있다고 추론되며 이에 그 의미와 시사점을 가진다. 향후 은행산업의 수익성에 관한 연구는 특수은행이 포함된 국내은행 전체로 대상을 확대할 필요가 있다.

• 유통과학연구
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• 제15권1호
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• pp.123-130
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• 2017

Purpose - This research aims to examine the effect of e-business adoption on firm's growth and profitability in the distribution industry. The value added from the distribution industry acts as the cost of other industries. As the distribution industry develops, its stage becomes shorter and the distribution margin becomes smaller. Therefore, e-business is expected to have a different effect on the distribution industry than other industries. Research design, data and methodology - The previous research generally used e-business adoption as an independent variable and firm's performance as a dependent variable. This study elaborated the model using a dynamic panel model that includes the performance variable of the previous year as an independent variable. By employing system GMM (Generalized Method of Moments), the endogeneity problem in the dynamic panel model can be solved. For the analysis, I extracted the distribution companies as the raw data in the National Statistical Office's Business Activity Survey over the period 2006 to 2012. Results - The growth rate of firms adopting e-business was 0.299%p higher than that of the non-adopter. However, only ERP (Enterprise Resource Planning), KMS (Knowledge Management System) and SCM (Supply Chain Management) contributed positively to the growth rate. In the case of profitability, it was 0.04%p higher than the distribution companies that did not adopt e-business. ERP and LMS (Learning Management System) improve profitability, while SCM reduces profitability. Consequently, while ERP improves both growth and profitability, SCM improves growth but reduces profitability. In addition, KMS improves firm's growth only, and LMS does only profitability, showing that each e-business has a differentiated effect. Conclusions - Since the distribution industry has different characteristics from manufacturing and other service industries, the introduction of e-business may not guarantee the growth and profitability of distribution companies. Careful introduction considering the characteristics of the distribution industry is required. In particular, it is necessary to select an e-business meeting the characteristics and needs of a distribution company, and thereafter, it is required for the company's own efforts to internalize it within the system.

• 한국항해항만학회지
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• 제43권2호
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• pp.134-141
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• 2019

The objective of this study was to establish whether global macroeconomic indicators affect the profitability of Korean shipping companies by using panel regression analysis. OROA (operating return on assets) and ROA (ratio of net profit to assets) were selected as proxy variables for profitability. OROA and ROA were used as dependent variables. The world GDP growth rate, interest rate, exchange rate, stock index, bunker price, freight, demand and supply of the world shipping market were set as independent variables. The size of the firm was added to the control variable. For small-sized firms, OROA was not affect by macroeconomic indicators. However, ROA was affected by variables such as interest rates, bunker prices, and size of firms. For medium-sized firms, OROA was affected by demand, supply, GDP, freight, and asset variables. However, macroeconomic indicators did not affect ROA. For large-sized firms, freight, GDP, and stock index (SCI; Shanghai Composite Index) have an effect on OROA. ROA was analyzed to be influenced by bunker price and SCI.

• 산경연구논집
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• 제9권8호
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• pp.41-50
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• 2018

Purpose - As an important participant in the financial markets, the commercial bank will be impacted by the interest rate marketization. Owing to the special condition of China, this paper tries to explore the impact of operating mechanisms between interest rate marketization and the profitability of the commercial Bank. Research design, data and methodology - This paper applies time series data from 2005 to 2016. Due to the short period of time series, autocorrelation often occurs. Therefore, the fully modified least squares(FMOLS) will be used to conduct an empirical analysis. The reason is that it can move off the autocorrelation between variables and disturbance term. And FMOLS also can make estimated cointegrating parameters closed to normal distribution. More importantly, in order to avoid spurious regressions, the Augmented Dickey-Fuller Test will be used to verify the stationarity of all variables. The total return of asset is treated as the profitability of commercial bank. The net interest spread is treated as a measurement of interest rate marketization. Both are regarded as dependent variables. The non-interest income or gross revenues and impaired loans or gross loans are treated as independent variables. The sixteen representative listed commercial banks are divided into three categories (state-owned, share-holding and city-owned) to conduct an estimation. Results - Via empirical analysis, the findings show that the net interest spread has a positive effect on the profitability of the commercial bank. More specifically, 1% increase in the net interest spread will lead 0.157% increase in the profitability of state-owned commercial bank, 0.269% increase in the profitability of share-holding commercial bank and 0.263% increase in the profitability of city-owned commercial bank. If regarding the sixteen listed commercial city as a whole, 1% increase in the net interest spread will lead 0.267% increase in the profitability of the commercial bank. Conclusions - As the interest rate marketization, the importance of interest rate on the profitability of commercial bank has become more and more significant. The empirical evidences also prove that the net interest spread can bring about the change of the commercial bank's profitability. Therefore, policy-makers of commercial banks should fully understand the operating mechanism between them.

• 대한산업공학회지
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• 제39권5호
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• pp.412-421
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• 2013

Motion picture industry is one of the most representative fields in the cultural industry and has experienced constant growth both worldwide and within domestic markets. However, little research has been undertaken for diffusion patterns of motion pictures, whereas various issues such as demand forecasting and success factor analysis have been widely explored. To analyze diffusion patterns, we adopted extended Bass model to reflect the potential demand of movies. Four clusters of selected movies were derived by k-means clustering method with criteria of opening strength and profitability and then compared by their diffusion patterns. Results indicated that movies with high profitability and medium opening strength are most significantly influenced by word of mouth effect, while low profitability movies display nearly monotonic decreasing diffusion patterns with noticeable initial adoption rates and relatively early peak points in their runs.

• 대한수학회지
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• 제54권1호
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• pp.1-16
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• 2017

In this paper we study a four dimensional tourism-based social-ecological dynamical system. In fact we analyse tourism profitability, compatibility and sustainability by using bifurcation theory in terms of structural properties of attractors of system. For this purpose first we transformed it into a three dimensional system such that the reduced system is the extended and modified model of the previous three dimensional models suggested for tourism with the same dimension. Then we investigate transcritical, pitchfork and saddle-node bifurcation points of system. And numerically by finding some branches of stable equilibria for system show the profitability of tourism industry. Then by determining the Hopf bifurcation points of system we find a family of stable attractors for that by numerical techniques. Finally we conclude the existence of these stable limit cycles implies profitability and compatibility and then the sustainability of tourism.

• 한국병원경영학회지
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• 제1권1호
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• pp.83-107
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• 1996

This study discusses how to rationalize or innovate the managerial practice of the profitability-deteriorated hospitals in Korea, and attempts to suggest proper planning models and strategies to reorient them. For these purposes, the hospitals' financial indicators were analysed, the process of profit planning were reviewed, and strategic assessment were made, using relevant data. The analysis shows that failures both in proper capital investment to fixed assests and in effective containment of operating costs have been causing the worsening of profitability. For the improvement of the profitability management, seven procedural and behavioral strategies were suggested from the innovative and rationalizing perspectives, together with necessary prerequisite conditions to be equipped with for their implementation. This study concludes that the top management should attempt the changs on their own initiative.

• 한국병원경영학회지
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• 제26권2호
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• pp.17-26
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• 2021

Purposes: This study aims to identify factors affecting dental university hospitals' profitability and understand recent their business condition. Methodology: Data from 2016 to 2019 was collected from financial statement, public open data in 8 dental university hospitals. For the study, multiple regression test with stepwise selection was applied. Findings: First of all, 9 out of 19 independent variables were selected by stepwise selection. As a result of multiple regression test with selected independent variables and the dependent variable(operating profit margin ratio), the factors affecting hospitals' profitability were the number of dental unit chair, hospital location, debt ratio, total capital turnover ratio, employment cost rate, material cost rate, management expense rate, the number of patient per a dentist. Practical Implication: To improve dental university hospitals' profitability, hospitals specifically analysis and manage their cost such as employment, material and management cost and seek effectiveness by managing the proper number of patient per a dentist.