Journal of Digital Convergence (디지털융복합연구)

The Society of Digital Policy and Management (한국디지털정책학회)
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A Study on Decisive Factors Impacting Business Profits of Regional Medical Centers

지방의료원의 경영수익성과에 영향을 미치는 결정요인에 대한 연구

  • Lee, Jin-Woo (Konyang University Graduate school Hospital Management and Administration) ;
  • Kim, Young-Jong (Konyang University Graduate school Hospital Management and Administration) ;
  • Kim, Yong-Ha (Konyang University Hospital Management) ;
  • Kim, Kwang-Hwan (Konyang University Hospital Management)
  • 이진우 (건양대 대학원 병원행정관리학과) ;
  • 김영종 (건양대 대학원 병원행정관리학과) ;
  • 김용하 (건양대 병원관리학과) ;
  • 김광환 (건양대 병원관리학과)
  • Received : 2014.04.17
  • Accepted : 2014.07.20
  • Published : 2014.07.28
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Abstract

This study is investigates decisive factors impacting business profits of regional medical centers by utilizing their environmental characteristics to provide useful basic data to seek for a method to establish financial soundness and profitability. The research objects are medical treatment record and management indicators of 31 regional medical centers for the past three years from 2010 through 2012. The method of analysis are ANOVA and Multiple Regression Analysis. The results revealed the debt and management ratio in the profit rate of total medical liabilities and net worth, current balance in the medical profit on medical revenue, and hospital bed turnover rate, emergency hospitalization rate, rate of labor cost, and rate of material cost in the business profits as the decisive factors. It is recommended to identify financial feedback and establish diversified management strategies through accurate management analysis to secure financial soundness and profitability in medical centers.

본 연구논문은 지방의료원의 환경적 특성을 이용하여 경영성과에 영향을 미치는 결정요인을 알아봄으로써 재무건전성 확보와 수익성향상 방안을 강구할 수 있는 유용한 기초자료를 제공하는데 그 의의가 있다고 할 수 있다. 조사대상은 2010년부터 2012년까지 최근 3년간 31개 지방의료원의 진료실적 및 경영지표를 산출하였으며, 분석방법은 ANOVA, 다중회귀분석등을 이용하였다. 결과를 보면 총자본의료이익률에서는 부채비율(p<0.001)이 의료수익의료 이익률에서는 경상이익(p<0.01), 병상이용율(p<0.01), 병상회전율(p<0.01), 응급입원율(p<0.01), 외래환자 1인 1일당 평균진료비(p<0.01), 인건비율(p<0.001), 재료비율(p<0.001), 관리비율(p<0.001)이 경영수익성과에 영향을 미치는 결정요인으로 나타났다. 앞으로 병원의 재무건전성 및 수익성 확보를 위해서는 정확한 경영분석을 통한 재무적 피드백 확인 및 다각적인 경영전략이 필요하다.

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