병원의 수익성 관련 요인 분석 - 의료수익의료이익율을 중심으로 - (Factors Affecting Profitability of General Hospitals Focused on Operating Margin)

서지정보

· 발행기관 : 한국콘텐츠학회
· 수록지 정보 : 한국콘텐츠학회 논문지 / 9권 / 6호 / 196 ~ 206페이지
· 저자명 : 박병상, 이용균, 김윤신

초록

The profitability of a hospital refers to business administration results achieved through its medical care and other management activities during applicable fiscal year. This study focused on operating margin as a measurement index of hospital profitability, which is a genuine medical return obtained by subtracting medical expenses from medical profits achieved during business administration of hospital. Based on the index, this study could deduce certain factors on hospital profitability in terms of various indices affecting profitability. And based on those factors, this study sought to provide more useful reference materials which allow us to devise possible ways to improve hospital profitability.
As a result, it was found that public hospitals attained lower profitability than private ones. To analyze profitability depending on each index, this study divided hospitals broadly into deficit group and surplus group. As a result, it was found that there were significant differences in hospital profitability between two groups depending upon relevant indices such as labor cost ratio, maintenance expense ratio, number of operations per medical specialist and medical instrument turnover. According to analysis on potential effects of relevant indices upon profitability, it was found that each index had its explanatory power ranging from 25% to 74.5% depending on given model.

영어초록

The profitability of a hospital refers to business administration results achieved through its medical care and other management activities during applicable fiscal year. This study focused on operating margin as a measurement index of hospital profitability, which is a genuine medical return obtained by subtracting medical expenses from medical profits achieved during business administration of hospital. Based on the index, this study could deduce certain factors on hospital profitability in terms of various indices affecting profitability. And based on those factors, this study sought to provide more useful reference materials which allow us to devise possible ways to improve hospital profitability.
As a result, it was found that public hospitals attained lower profitability than private ones. To analyze profitability depending on each index, this study divided hospitals broadly into deficit group and surplus group. As a result, it was found that there were significant differences in hospital profitability between two groups depending upon relevant indices such as labor cost ratio, maintenance expense ratio, number of operations per medical specialist and medical instrument turnover. According to analysis on potential effects of relevant indices upon profitability, it was found that each index had its explanatory power ranging from 25% to 74.5% depending on given model.

참고자료

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