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재무지표를 이용한 병원경영성과 유형화 방안
The applicability of financial indices as a measure of managerial performance of general hospitals

류규수    (경산대학교 보건대학원  );
  • 초록

    This study purported to acquire information necessary to improve the operational efficiency of general hospitals. It tried to determine major indices which represent managerial performance of general hospitals and to identify the managerial characteristics of general hospital which affect the major financial indices. 201 hospitals which were subject to standardization audit by the Korean Hospital Association were investigated and 80 hospitals were finally chosen for this study. Their financial and managerial data during the period between January 1991 and December 1991 were collected. Considering financial indices in this study were the ration of net income to total asset, income growth rate, and quick ration. The results of study are summarized as followings. First. The ration of net income to total assets and quick ration were highly related to managerial characteristics of general hospitals. Therefore, the standardization of three financial indices should be needed to systematically check the operational efficiency of general hospitals. Second, the sample hospitals can be classified as four groups on the basis of their financial indices' level. 4 of those hospitals(5.0%) showed high level of performance in terms of three financial indices and 27 of them(33.7%) showed that they are highly related to only two financial indices. 34 hospitals(42.5%) showed they have high level of relationship with only one indices and 15 hospitals(18.8%) showed very weak performance level with three indices. In addition, there is no hospitals to show mid-range level of managerial performance in relation to all three financial indices. Third, there is no significant relationship between three financial indices and the managerial characteristics of hospitals such as the number of beds, type of operation, location of hospitals, and etc. However, in the case of hospitals which have high level of managerial performance, they have more specialists and medical support personnel in comparison to low performance hospitals. They also have high level of bed occupancy rate and average length of stay(ALOS). In conclusion, the study showed the standardization of 3 financial indices are necessary to systematically evaluate the managerial performance of general hospitals and provide more accurate operational information for each hospital. To do so, it is necessary to focus on management side of hospital such as the effective human resource management and quality enhancement of medical treatment.


  • 주제어

    Ratio of net income to total assets .   Income growth rate .   Quick ratio.  

  • 참고문헌 (20)

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 저자의 다른 논문

  • 류규수 (9)

    1. 1995 "병원특성 변수에 경영성과 판별력에 관한 연구 : 우리나라 종합병원을 중심으로" 보건행정학회지 = Korean journal of health policy and administration 5 (1): 132~160    
    2. 1998 "한.양방 협진체계 개발에 관한 연구" 병원경영학회지 = Korea journal of hospital management 3 (1): 34~61    
    3. 2000 "병원의 특성에 따른 시장지향성 분석과 성과에 있어서 환경의 조절 역할" 병원경영학회지 = Korea journal of hospital management 5 (2): 1~21    
    4. 2000 "정신과환자의 입원진료서비스에 대한 보호자의 만족도가 병원재이용에 미치는 영향" 병원경영학회지 = Korea journal of hospital management 5 (2): 100~119    
    5. 2001 "성인 비만의 건강특성에 관한 분석적 연구" 保健敎育健康增進學會誌 = Korean journal of health education and promotion 18 (2): 115~128    
    6. 2001 "보건소장의 한방진료에 대한 태도와 관련 요인 분석" 保健敎育健康增進學會誌 = Korean journal of health education and promotion 18 (2): 157~168    
    7. 2001 "의료기관에서의 종합적 품질경영과 관련된 변인분석" 병원경영학회지 = Korea journal of hospital management 6 (3): 46~68    
    8. 2001 "병원정보시스템의 유효성 평가와 영향요인에 관한 실증적 연구 - 처방전달시스템(OCS : Order Communication System)을 중심으로 -" 병원경영학회지 = Korea journal of hospital management 6 (2): 115~137    
    9. 2001 "중소병원의 진료과목개설전략 - 지방공사의료원을 중심으로 -" 병원경영학회지 = Korea journal of hospital management 6 (1): 147~163    

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