• 보건의료산업학회지
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• 제5권1호
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• pp.77-85
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• 2011

The study intends to conduct an analysis of relations between efficiency of investment to human resources and the operating margin in hospitals. The analyzed results are as follows: First, it is found out that an index related to labor productivity(the monthly value added per bed, the value added ratio to gross revenue), and an index for efficiency of human resources(value added to personnel expenses), do not have a significant difference by years. Second, labor productivity, indicating the efficiency of human resources, does not have a significant difference between regions and between hospital types. But there is a significant difference according to types of establishment: private hospitals have higher labor productivity(efficiency of human resources) than corporate hospitals. The hospital size is small have significantly higher labor productivity. As a result of a follow-up check, it is found out that there is separation between a group with more than 200 beds and a group with less than 200 beds. Third, at the relations between the indices related to value-added productivity and the operating margin that the higher the value added ratio to gross revenue and the higher labor productivity, the higher the operating margin. Especially, labor productivity(value added to personnel expenses), an index for the efficiency of human resources, out of all the indices related value added productivity, has the most significant influence on the operating margin.

• 한국건설관리학회논문집
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• 제7권6호
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• pp.185-192
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• 2006

공공임대주택의 경과연수가 증가함에 따라 시설물의 노후화로 인한 유지관리비용이 급격히 증가하고 있다. 이에 효과적으로 대처하기 위해서는 우선 비용에 대한 정확한 예측을 하고 필요한 재원을 확보하는 일이 무엇보다도 중요하다 따라서 시설물 유지관리비에 영향을 미치는 요인들을 분석하고, 이를 고려한 비용 예측방법의 개발이 필요하다. 공공임대주택 운영관리비의 약 60%를 국가에서 지원하고 있는 미국의 경우는 수년간의 실적데이터를 바탕으로 운영관리비를 효과적으로 예측할 수 있는 방법을 개발하여, 공공임대주택이 적정한 수준에서 잘 운영될 수 있도록 하고 있다. 그러나 아직까지 국내에서는 공공임대주택을 대상으로 운영관리비 영향요인이나 예측 툴에 관한 연구 실적은 매우 미흡한 실정이다. 본 논문은 최근 5년간 공공임대주택에 실제 지출된 운영관리비를 바탕으로, 시설물 유지관리비용에 미치는 영향요인과 요인별 영향력 등을 밝혀냄으로써, 향후 객관적이고 정확한 비용예측 도구를 개발하는데 일조 하고자 한다.

• 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.

• 한국병원경영학회지
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• 제8권3호
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• pp.118-142
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• 2003

This study is aimed at evaluating the financial structure of hospitals before and after the separation of prescription and drug dispensing policy started to be implemented in July 2000 and at making a suitable hospital managerial strategy through the verification of the factors which have effect on their profitability. This study investigated the hospitals which have passed the accredition review to be designated as a accredited training hospital each year for three years from 1999 to 2001. Those hospitals were selected from members of the Korea Hospital Association. 106 hospitals were targeted for analysis except for the hospitals whose financial statements and managerial performance were not reported faithfully. The financial indicators used in this study were stability indicators(liability to total assets, ratio of debt to fund balance, fixed ratio), liquidity indicators(current ratio, quick ratio), activity indicators(total assets turnover, fixed assets turnover), profitability indicators(net profit to total assets, net profit to net worth, operating margin), and operating expenses to patient revenues indicators(drug and supplies costs/payroll/overhead expenses). The result of this study are as follows: First, the analysis of the increase of loss-making hospitals before and after. The separation of prescription and drug dispensing policy shows that the number of loss-making hospitals increase after the separation(22.6% before the separation; 31.1% after the separation). However, there was no significant statistical difference. Second, the analysis of operating expenses to patient revenues indicators showed that the ratio of drug and supplies cost became lower in all hospitals but the ratio of payroll/overhead expenses became higher. Additionally, the factor which have the greatest effect on profitability was operating expenses to patient revenues indicators (drug and supplies costs/payroll/overhead expenses). Third, the analysis of managerial performance by four types of loss-loss, loss-profit, profit-loss and profit-profit compared the results before the separation with those after the separation revealed as follows : Reliance on liability to total assets became higher in the profit-loss type($56.2%{\rightarrow}66.4%$), lower in the loss-profit type($82.7%{\rightarrow}74.5%$). Total assets turnover became higher in the profit-profit type($1.3{\rightarrow}1.5$), but lower in the loss-profit type($0.8{\rightarrow}0.7$). Operating margin decreased to minus 5.9% from 4.3% in the profit-loss type, but increased to 7.2% from minus 7.8% in the loss-profit type. Forth, operating expenses to revenues indicators showed that the increase of payroll was the biggest in the profit-loss type($39.2%{\rightarrow}49.9%$) and that overhead cost decreased in the loss-profit type but that rather increased in other types.

• 한국건축시공학회지
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• 제8권1호
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• pp.37-42
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• 2008

As use of construction equipment has been increasing continuingly, the proportion of equipment expense to the total construction cost has become higher. However, there is a difference between the equipment expenses section in 'Poom-Sam' and practical data, because 'Poom-sam' does not consider non-working days due to weather conditions, legal holidays and management conditions. Therefore, 'Poom-Sam' does not present a reasonable standard for estimating construction equipment expenses. In this study, to estimate realistic construction equipment operating hours, firstly, construction equipment was classified according to work, and weather conditions, in which each work could not be executed, were established. Then, weather data on Seoul and Busan($2004{\sim}2006$) and legal holidays were analyzed to suggest annual standard operating hours. The annual standard operating hours of earthmoving & excavating, compaction, and drilling equipment was estimated to be 1,430 hours, and lifting equipment, concrete paving equipment, asphalt paving equipment, concrete equipment, and crushing & conveying equipment were estimated to be 2,124 hours, 1,156hours, 1,188hours, 1,688hours, and 2,152hours respectively.

• 한국건축시공학회지
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• 제19권2호
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• pp.149-156
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• 2019

인적자원에 대한 교육훈련과 정보화를 통한 기업 운영효율성에 대한 중요성이 부각됨에 따라 본 연구에서는 교육훈련 및 정보화와 같은 무형적 자원에 대한 지출이 학습과 성장 관점의 발전을 이끌어 내고 내부경영프로세스를 개선시켜 최종적으로 건설기업의 실질적인 경영성과 향상으로 이어지는 지에 대하여 재무제표 회계자료를 이용하여 실증분석 하였다. 분석 결과, 우리나라 건설기업의 경우 종업원 교육훈련과 운영시스템 정보화에 대한 투자는 실질적인 매출액 증가로 이어져 경영성과 향상에 기여하고 있음을 확인하였다. 또한 이러한 긍정적인 효과는 영업이익의 증가에도 일정부분 기여하고 있으며, 관련 비용 지출 시점과 건설업 세부 업종에 따라 그 효과가 다소 차이가 있다는 것도 함께 검증하였다. 본 연구는 교육훈련과 정보화에 대한 투자는 실질적인 재무적 성과 개선에 기여한다는 사실을 구체적으로 입증하였다는 점에서 의의를 가진다.

• 보건행정학회지
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• 제20권3호
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• pp.123-137
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• 2010

The main purpose of this article is for deriving functions related to the prediction of the closure of the hospitals, and finding out how the discriminant functions affect the closure of the hospitals. Empirical data were collected from 3 years financial statements of 41 private hospitals closed down from 2000 till 2006 and 62 private hospitals in business till now. As a result, the functions related to the prediction of the closure of the private hospital are 4 indices: Return on Assets, Operating Margin, Normal Profit Total Assets, Interest expenses to Total borrowings and bonds payable. From these discriminant functions predicting the closure, I found that the profitability indices - Return on Assets, Operating Margin, Normal Profit Total Assets - are the significant affecting factors. The discriminant functions predicting the closure of the group of the hospitals, 3 years before the closure were Normal Profit to Gross Revenues, Total borrowings and bonds payable to total assets, Total Assets Turnover, Total borrowings and bonds payable to Revenues, Interest expenses to Total borrowings and bonds payable and among them Normal Profit to Gross Revenues, Total borrowings and bonds payable to total assets, Total Assets Turnover, Total borrowings and bonds payable to Revenues are the significant affecting factors. However 2 years before the closure, the discriminant functions predicting the closure of the hospital were Interest expenses to Total borrowings and bonds payable and it was the significant affecting factor. And, one year before the closure, the discriminant functions predicting the closure were Total Assets Turnover, Fixed Assets Turnover, Growth Rate of Total Assets, Growth Rate of Revenues, Interest expenses to Revenues, Interest expenses to Total borrowings and bonds payable. Among them, Total Assets Turnover, Growth Rate of Revenues, Interest expenses to Revenues were the significant affecting factors.

• 한국산학기술학회논문지
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• 제18권1호
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• pp.523-529
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• 2017

본 연구는 종합병원으로 운영되고 있는 지방공사의료원들과 민간 비영리법인 종합병원들 간의 자본과 인력의 활용도와 경영성과를 비교하여, 지방의료원들이 재정자립을 위한 효율적이고 합리적인 생산성 제고방안을 모색하고자 하는데 목적이 있다. 분석자료는 2011년부터 2014년까지의 지방공사의료원과 민간 비영리법인 종합병원의 투자효율 산출을 위한 세부계정과목이 구분된 결산자료로, 투자효율 및 경영성과 지표는 총자본 투자효율, 생산활동에 투자된 유형고정자산 투자효율, 인건비 투자효율, 부가가치생산성, 사업수익 이익률을 비교 분석하였다. 분석 결과, 투자효율인 총자본 투자효율, 생산활동에 투자된 유형고정자산 투자효율, 인건비 투자효율은 민간 비영리법인 종합병원이 지방공사의료원보다 유의하게 높았는데 특히 생산활동에 투자된 유형고정자산 투자효율의 차이가 매우 컸다. 그리고 경영성과에서는 지방공사의료원이 민간 비영리법인 종합병원에 비해 사업수익 부가가치율은 높은 반면에 사업수익 이익률은 유의하게 낮았다. 또한 투자효율과 부가가치생산성이 사업수익 이익률에 미치는 영향을 살펴본 결과, 지방공사의료원은 생산활동 유형고정자산 투자효율과 인건비 투자효율, 민간 비영리법인 종합병원은 인건비 투자효율이 유의하게 영향을 미쳤으며, 인건비 투자효율의 영향이 가장 컸다. 따라서 지방공사의료원들이 자립경영을 위한 생산성 제고방안으로 수익발생과 관련된 자산의 활용도, 그리고 인건비와 관련하여 인력의 활용도와 적정성에 대한 검토의 필요성이 제기된다.

• 한국보육지원학회지
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• 제9권5호
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• pp.37-78
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• 2013

본 연구는 가정어린이집의 운영비 현황을 파악하고 표준보육비를 산정하는 것을 목적으로 수행되었다. 본 연구의 대상은 전국 소재 가정어린이집 442개소로 수집된 자료의 통계처리는 SPSS 18.0을 이용하여 기술적 통계를 실시하였다. 본 연구의 주요결과는 다음과 같다. 첫째, 조사대상 어린이집의 운영비 실태를 살펴본 결과, 단일반 교사 전체 월평균 급여는 1,196,138원이며 혼합반 교사 전체 월평균 급여는 1,204,428원이었다. 또한 원장의 경우 월평균 급여는 1,523,748원, 취사부 542,240원, 운전기사 661,111원 등이었다. 일반 운영비의 경우 기관운영비 95,580원, 직책급 139,474원, 회의비 26,578원, 여비 39,136원, 수용비 및 수수료로 349,217원, 공공요금 264,153원, 제세공과금 156,677원, 차량운영비 261,617원, 연료비 109,896원, 기타운영비 463,388원을 지출하였다. 또한 급식비 812,054원, 교재교구비 162,239원, 행사비 85,349원, 자산취득비 183,414원, 시설장비유지비 65,741원을 지출하였다. 둘째, 본 연구에서는 원장의 교사 겸직여부 및 취사부를 별도 채용여부, 식단재료의 유형 등을 고려하여 가정어린이집의 4가지 표준보육비를 산출하였다.

• 한국조리학회지
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• 제12권1호
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• pp.188-202
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• 2006

With large corporations entering into the foodservice market, competitions among those foodservice providers became intense, leading to differentiated quality services in terms of portioning out the meal, its portion and waiting time, not to mention food quality. The purpose of providing foodservice is to satisfy its customers, to secure optimum level of profits, and attain continuous quality improvement. To have such purpose attained, all other factors affecting the foodservice should be allowed to play a role. The intensity of the work performed by the employees should be maintained at a steady level and systematically controlled. 'Service First’ principles upholding that customer satisfaction comes from good service should be applied at all times; customer satisfaction comes from the satisfaction of the employees. Customer satisfaction through good service will contribute to an increase in revenue which we get by subtracting operating expenses from the total sales, as it will lead to concluding a long-term supply contract or renewing the existing contract. To keep the operating expenses to the minimum level, it is important to effectively perform the cost control. Since personnel expenses occupy a large portion of the operating expenses, it is imperative to effectively control the labor costs. For this reason, this study will present an effective program for disposition of men with a large organization being centered around, where the number of people served at the mess hall varies greatly depending on a day of the week and a mealtime of the day.