- Volume 14 Issue 1
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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
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.
Performance Evaluation;Contribution Margin;Local Governmental Public Hospital
Supported by : 한국연구재단
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