Earticle

초록

영어

Objectives: The purpose of this study is to compare analysis of financial performance in university hospitals. Methods: Data from 2005 to 2017 were collected from income statement, balance sheet, and annual reports in 23 university hospitals. The dependent variables are used financial performance, namely, medical profit to total assets, medical profit to medical revenue, and net profit to medical revenue. The independent variables are establishment type, hospital province, bed, open liquidity, stability, and activity. Results: From 2005 to 2007, university hospitals steadily increased medical revenues, nonmedical revenues, medical profit, net profit, and reserve fund for essential business by investing fixed assets using financial leverage. From 2015 to 2017, the debt ratio was minimized based on existing management performance. Results showed that university hospitals maintained high profitability by actively investing in medical equipment, medical environment, and facilities using reserve fund for essential business. Conclusions: Results suggest that this will be the basic data for efficient management of university hospitals.

목차

Ⅰ. 서론
Ⅱ. 연구방법
1. 재무성과 지표
2. 재무성과에 영향을 미치는 요인
3. 자료수집
4. 연구방법
Ⅲ. 연구결과
1. 일반적 특성
2. 대학병원의 재무성과 변화
3. 변수의 정의
4. 일반적 특성에 따른 재무성과 차이분석
5. 재무성과에 영향을 미치는 요인
Ⅳ. 고찰
Ⅴ. 결론
REFERENCES

키워드

저자

• 양종현 [ Jong-Hyun Yang | 중원대학교 보건행정학과 ] Corresponding Author

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  보건의료산업학회지 [The Korean Journal of Health Service Management]

• 간기

  계간

• pISSN

  2093-5986

• 수록기간

  2007~2026

• 등재여부

  KCI 등재

• 십진분류

  KDC 517 DDC 613