Earticle

초록

영어

Objectives: This study aimed to research the capability of securing financial soundness, such as profit-making and debt repayment, by analyzing cash flow trends in domestic general hospitals before and after the global financial crisis and investigating the current status of fund procurement and history of its management. Methods: In this study, the business performance was analyzed, taking into consideration the general characteristics of the hospital collected through vertical ratio analysis, horizontal trend analysis, and pattern analysis based on eight years of cash flow statements of 172 domestic general hospitals (2006~2013). Results: Most general hospitals in Korea showed the life cycle of the developing business type that comprises the positive (+) cash flow from sales activities, negative (-) cash flow from investment activities, and positive (+) cash flow from financing activities. Conclusions: Except for the time before and after 2008, when the global financial crisis took effect, and before and after 2012, when many large hospitals suffered from upheavals, the overall cash flows generally showed strengths. Moreover, sales capability, investment availability, and debt repayment were stable.

목차

Ⅰ. 서론
Ⅱ. 연구방법
1. 연구자료
2. 의료기관의 일반적 특성
3. 현금흐름(Cash Flow) 분석 기법
Ⅲ. 연구결과
1. 의료기관의 일반적 특성
2. 현금흐름 분석
Ⅳ. 고찰
1. 활동별 현금흐름
2. 의료기관 특성별 현금흐름
Ⅴ. 결론
REFERENCES

키워드

저자

• 심길호 [ Gil-Ho Shim | 충북대학교 대학원 의학과 ]
• 강길원 [ Gil-Won Kang | 충북대학교 의과대학 의료정보학 및 관리학교실 ] 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