치과대학병원과 의과대학병원의 경영성과 비교 분석
A Comparative Analysis of Business Performance between Dental University Hospitals and Medical University Hospitals
이지훈, 최원종, 김성식,
소속 상세정보
이지훈 ( Lee Ji-Hoon ) -
최원종 ( Choi Won-Jong ) -
김성식 ( Kim Seong-Sik ) -
Abstract
Purposes: This study aims to compare financial performances and factors affecting profitability between dental university hospitals and medical university hospitals and suggest ways of improving dental university hospitals’ business performance.
Methodology: Data from 2016 to 2019 was collected from financial statements, public open data in 8 dental university hospitals and 8 medical university hospitals. For the study, independent sample t-test for comparing mean difference and multiple regression for identifying factors affecting profitability were applied.
Findings: There were significant mean differences between dental and medical university hospitals in current ratio, liability, long-term borrowings to total assets, employment cost rate, material cost rate, management expense rate, non-operating revenue rate, patient revenue per a specialist and an employee, outpatient revenue rate, patient revenue per a patient, patient revenue per a inpatient. Profitability of both hospitals were affected by employment cost rate, material cost rate, management expense rate.
Practical Implication: To improve dental university hospitals’ business performance with research results, firstly, it needs to actively invest medical business with proper amount of current assets and borrowings. Secondly, it is necessary to extend non-operating business such as rental revenue, research grants, contribution income. Thirdly, it is required to analysis and manage their cost to build sustainable business environment.
키워드
business performance; dental university hospital; medical university hospital; profitability; financial performance
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