JOURNAL BROWSE
Search
Advanced SearchSearch Tips
The Relationship of Value Added to Personnel Expenses and Operating Margin in Hospitals
facebook(new window)  Pirnt(new window) E-mail(new window) Excel Download
 Title & Authors
The Relationship of Value Added to Personnel Expenses and Operating Margin in Hospitals
Jung, Yong-Mo;
  PDF(new window)
 Abstract
The study intends to conduct an analysis of relations between efficiency of investment to human resources and the operating margin in hospitals. The analyzed results are as follows: First, it is found out that an index related to labor productivity(the monthly value added per bed, the value added ratio to gross revenue), and an index for efficiency of human resources(value added to personnel expenses), do not have a significant difference by years. Second, labor productivity, indicating the efficiency of human resources, does not have a significant difference between regions and between hospital types. But there is a significant difference according to types of establishment: private hospitals have higher labor productivity(efficiency of human resources) than corporate hospitals. The hospital size is small have significantly higher labor productivity. As a result of a follow-up check, it is found out that there is separation between a group with more than 200 beds and a group with less than 200 beds. Third, at the relations between the indices related to value-added productivity and the operating margin that the higher the value added ratio to gross revenue and the higher labor productivity, the higher the operating margin. Especially, labor productivity(value added to personnel expenses), an index for the efficiency of human resources, out of all the indices related value added productivity, has the most significant influence on the operating margin.
 Keywords
Value Added to Personnel Expenses;Operating Margin;Hospital;
 Language
Korean
 Cited by
1.
종합병원의 경영성과에 영향을 미치는 요인에 관한 연구,조덕영;

보건의료산업학회지, 2012. vol.6. 4, pp.111-120 crossref(new window)
2.
공공의료기관의 경영성과 차이에 관한 분석,조덕영;

보건의료산업학회지, 2012. vol.6. 2, pp.133-140 crossref(new window)
3.
중소병원의 개설 진료과목의 추세분석,문경준;이광수;

보건의료산업학회지, 2012. vol.6. 3, pp.67-74 crossref(new window)
4.
입원환자의 집중도 수준에 따른 재원일수의 변이 분석: 분만환자를 중심으로,문경준;이광수;

한국콘텐츠학회논문지, 2013. vol.13. 8, pp.314-323 crossref(new window)
5.
병원의 자본조달 행태와 투자효율,정용모;

보건의료산업학회지, 2013. vol.7. 3, pp.161-176 crossref(new window)
6.
정신병원의 비용투입 대비 의료수익산출 DEA 효율성, 부가가치생산성, 경영성과 간의 관계,정용모;하오현;

보건의료산업학회지, 2015. vol.9. 3, pp.57-67 crossref(new window)
 References
1.
한국은행(2009), 2008년 기업경영분석, 정문사문화, pp.29-55.

2.
정한규(2003), 재무관리원론, 경문사, pp.503-504.

3.
안인환(1991), 대학병원 인력규모 및 노동생산성분석, 대한병원협회지, Vol.20:.4-20.

4.
Morley, M. F.(1978), The Value Added Statement-A Review of Its Use in Corporate Reports, The Institute of Chartered Accountants of Scotland.

5.
Smith William(1993), Creating Value, Enterprise magazine.

6.
박수웅(1995), 부가가치성정성분석에 관한 연구, 산업혁신연구, Vol.11:43-59.

7.
Auster, R. et al.(1974), The production of Health: An Exploratory Study, Journal of Human Resources, pp.411-436.

8.
Holcomb, B. R. et al.(2002), Defining and measuring nursing productivity: a concept analysis and pilot study, Journal Advanced Nursing, Vol.38(4):378-386. crossref(new window)

9.
Eastaugh, S. R.(2002), Hospital nurse productivity, Journal Healthcare Finance, Vol.29(1):14-22.

10.
윤금상(2000), 재무제표를 통한 기업체질개선핸드북, 두남, pp.155-156.

11.
한국보건산업진흥원(2007), 병원경영분석, 문영사, pp.24-44.

12.
고민석(2008), 공공병원의 생산성에 관한 연구-지반의료원을 중심으로, 원광대학교 대학원 박사학위논문.

13.
최병열(2008), 사립대학병원 재무지표의 구조적 특성, 원광대학교 박사학위논문.

14.
이영찬(1997), 부가가치와 생산성 지표의 관련도평가에 관한 연구, 건국대학교 대학원 석사학위논문.