개인병원과 의료법인병원의 재무구조와 수익성 비교

• 영문명: The Financial Structure and Profitability Comparison of Private Hospitals and Corporate Hospitals in Korea
• 발행기관: 고려대학교 보건과학연구소
• 저자명: 최만규(ManKyu Choi) 문상식(SangSik Moon) 윤창수(ChangSoo Yun) 김진희(JinHee Kim)
• 간행물 정보: 『보건과학논집』保健科學論集 Vol.32 No.1, 1~12쪽, 전체 12쪽
• 주제분류: 의약학 > 의학일반
• 파일형태: PDF
• 발행일자: 2006.06.01

영문 초록

  This study was performed to compare and identify factors shaping the financial structure and profitability between private hospitals and corporate hospitals in Korea. The main purpose of the study was to provide information to hospitals in maintaining sound financial structure and improving profitability.
  Data used in this study were collected from 22 private and 45 corporate hospitals with complete general data of present conditions as well as financial statements(balance sheets, income statements). The cases included in the study were chosen from hospitals that passed the standardization audit undertaken by the Korean Hospital Association from 1998 to 2001 for the purpose of accrediting training hospitals.
  The hospital management indicators used in this study were stability indicators, profitability indicators, activity indicators, productivity indicators, and other management indicators related to the medical utilization of patients.
  Comparison analysis results on the hospital management indicators of private hospitals and corporate hospitals were that corporate hospitals had more liabilities and less liquidity than private hospitals, and the former paid more medical expenses(personnel, material, and administrative expenses) than the latter. This was the main reason why corporate hospitals had lower profitability than private hospitals especially in net profit to total assets, normal profit to gross revenues, and net profit to gross revenues.
  The factors that had significant effect on liabilities to total assets of corporate hospitals were inventories turnover(negative), normal profit to total assets(negative), and net profit to gross revenues(negative). And concerning the current ratio, there were period of establishment(negative), patient receivable turnover(negative), value analysis to personal expenses(positive), admission of outpatients(positive), and net profit to gross revenues(positive). The factors that had significant effect on liabilities to total assets of private hospitals were operating bed numbers(negative), period of establishment(positive), average length of stay(positive), and net profit to gross revenues(negative). And concerning the current ratio, there was only average length of stay(negative).
  The factors that had significant effect on both normal profit to total assets and net profit to gross revenues of corporate hospitals were liabilities to total assets(negative), administrative expenses per adjusted patient(negative), material costs per adjusted patient(positive). And the factors that had significant effect on both normal profit to total assets and net profit to gross revenues of private hospitals were operating bed numbers(positive), value analysis to personal expenses(positive), administrative expenses per adjusted patient(negative).

목차

Abstract
Ⅰ. 서론
Ⅱ. 연구방법
Ⅲ. 분석결과
Ⅳ. 고찰 및 결론
참고문헌

키워드

hospital financial structure profitability