치과의원 경영실태에 관한 연구
The accounting and financial analysis study of dental clinics in Korea
김영남, 이주헌, 권호근,
소속 상세정보
김영남 ( ) - 연세대학교 치과대학 예방치과학교실
이주헌 ( ) - 연세대학교 치과대학 예방치과학교실
권호근 ( ) - 연세대학교 치과대학 예방치과학교실
KMID : 0355420030270040591
Abstract
This study is to investigate financial performance at dental clinics from collecting objective data of income and cost. The data were collected from 149 dental clinics by stratified randomized sampling method.
The results are as follows;
1. The total income is about 18,050 thousand won on a monthly average, composed of 7,300 thousand won from health insurance payment and 10,620 thousand won from out-of-pocket payment and 1,670 thousand won from uninsured patient or other insurance payment.
2. The total cost is 17,120 thousand won on a monthly average, composed of 9,720 thousand won in labor cost including director´s cost, 3,000 thousand won in material cost, and 4,040 thousand won in management cost. The director´s labor cost is estimated at 7,310´ thousand won.
3. The average dental profit-income ratio is -2.5%. The ratio by region is -26.7% in Seoul, -2.2% in large cities, and 15.1% in small cities or counties or towns.
Nowadays income of dental clinics is dependent of out-of-pocket payment, and most cost is composed of fixed cost same as labor and material cost. And the dental profit income ratio is near by 0%. It means that the average directors in dental clinics make profits equal of labor cost estimated in this study.
In the future, the study of comparison of financial performance before and after the opening of medical market will be needed. And we´ll be able to use this study as baseline data.
키워드
경영;의료수익률;치과의원;dental clinics;financial performance;profit-income ratio
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