Earticle

초록

영어

Objectives: This study analyzed the financial structure factors affecting the profitability of psychiatric hospitals by utilizing newly disclosed financial statements from 2022, following the expansion of mandatory financial disclosure requirements. Methods: Financial statements from 94 psychiatric hospitals for fiscal year 2023 were examined using multiple regression and Oaxaca–Blinder decomposition. Profitability was assessed according to operating margin, net profit margin, and return on assets (ROA). Key explanatory variables included current ratio, leverage, and financial asset ratio, with hospital size, ownership, and region as controls. Results: A higher current ratio improved operating margin (β=0.5%, p=0.049). Leverage reduced net profit margin (β=-3.7%, p=0.017) and ROA (β=-17.6%, p<0.001). Financial asset ratio also lowered ROA (β=-101.6%, p<0.001), particularly under high leverage. Decomposition indicated that financial variables explained 0.7% of ROA differences, while structural and operational factors accounted for 16.8%. Conclusions: To strengthen profitability, psychiatric hospitals should pursue balanced financial management, focusing on liquidity optimization, prudent leverage, and judicious allocation of financial assets.

목차

Ⅰ. 서론
Ⅱ. 연구방법
1. 연구대상 및 자료원
2. 연구변수
3. 통계 분석방법
Ⅲ. 연구결과
1. 연구대상의 일반적 특성
2. t-검정결과
3. 회귀분석 결과
4. Oaxaca-Blinder 분해 분석 결과
Ⅳ. 고찰
Ⅴ. 결론
REFERENCES

키워드

저자

• 김도원 [ Do Won Kim | 연세의료원 감사실, 연세대학교 융합보건의료대학원 ]
• 김태현 [ Tae Hyun Kim | 연세대학교 융합보건의료대학원 ] 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