DOI QR코드

DOI QR Code

Performance Evaluation of Local Governmental Public Hospitals using Profit Analysis

이익분석을 통한 공공의료원 경영성과분석에 대한 일 접근

  • Received : 2013.07.30
  • Accepted : 2013.11.12
  • Published : 2014.01.28

Abstract

The aim is to analyze a performance evaluation of local governmental public hospitals. Data were collected from public disclosure system DB of National Tax Service on 15 July 2013. Twenty-two income statements of local governmental public hospitals were analyzed using descriptive statistic analysis. The analyzing factors were medical operating profit, contribution margin, and trend of operating profit. The important result was that the medical operating profit was negative, average medical operating profit was -4,678.9 million won. However, the contribution margin was positive in all local governmental public hospitals, and average contribution margin was 12,572.5 million won. The trend of operating profit was positive in 15 local governmental public hospitals between 2011 and 2012. The average increased operating profit was 1,299.1 million won. Through this result, we suggest that not only individual public health hospital perspective, but also the enterprise wide perspective like nation was significantly considered to make decision of closure or maintain of local governmental public hospitals.

Keywords

Performance Evaluation;Contribution Margin;Local Governmental Public Hospital

Acknowledgement

Supported by : 한국연구재단

References

  1. http://www.mediaus.co.kr/news/articleView.html?idxno=35655
  2. http://www.hani.co.kr/arti/society/society_general/589620.html
  3. 양동현, "초효율성 모형을 이용한 지방의료원의 환경요인별 효율성 차이분석", 한국콘텐츠학회논문지, 제12권, 제7호, pp.284-294, 2012. https://doi.org/10.5392/JKCA.2012.12.07.284
  4. 박상규, 김중길, "지방공사의료원 경영실적평가 방법에 대한 분석 및 평가", 회계정보연구, 제21권, pp.81-100, 2003.
  5. http://news.hankooki.com/ArticleView/ArticleView.php?url=society/201305/h2013053003381021950.htm&ver=v002
  6. 여영현, 최태선, "예산과 경쟁환경에 따른 지방의료원 조직성과분석-공익성, 수익성의 경합가치를 중심으로", 정책분석평가학회보, 제17권, 제2호, pp.55-78.
  7. http://100.daum.net/encyclopedia/view.do?docid=b20j0630n12
  8. http://s.hankyung.com/dic/searchList.php?seq=147
  9. 유관희, 원가관리회계 제2판, 홍문사, 2005.
  10. 저진환, 김종기, "지방의료원의 효율성 및 생산성 변화 분석", 한국콘텐츠학회논문지, 제10권, 제5호, pp.303-313, 2010.
  11. 이석우, 박상무, 심문보, "지방자치단체 지방의료원의 운영 활성화를 위한 실증적 연구", 한국콘텐츠학회논문지, 제12권, 제10호, pp.178-194, 2012. https://doi.org/10.5392/JKCA.2012.12.10.178