한국병원경영학회의 새로운 계획

정기선(Key Sun Jung) 한국병원경영학회 2001 병원경영학회지 Vol.6 No.3

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병원경영전문가를 양성하기 위한 제언

정기선(Key Sun Jung) 한국병원경영학회 2001 병원경영학회지 Vol.6 No.2

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특별기고 : 한국의 병원경영 연구: 성과와 과제

정기선 ( Key Sun Jung ) 한국병원경영학회 2015 병원경영학회지 Vol.2015 No.S

Hospital management has been evolved in last 20 years both practically and academically. In this paper, I chronologically reviewed how Korean healthcare management has been evolved with environmental changes. Based on the review, I suggest Korean healthcare researchers should have interests in academic rigor as well as practical usefulness.

종설 : 한국병원경영학회의 새로운 계획

정기선(Key Sun Jung) 한국병원경영학회 2001 병원경영학회지 Vol.6 No.3

임상병리과의 활동기준원가 관리 적용에 관한 연구

정수경(Soo Kyung Jung),정기선(Key Sun Jung),최황규(Hwang Gue Choi),류규수(Kyu Soo Rhyu) 한국병원경영학회 2000 병원경영학회지 Vol.5 No.1

This empirical study, activity-based costing, a newly inroduced approach that gas proved to be an improvement over the conventional costing system in product or service costing, is applied at department of clinical pathology in K university hospital. The study subjects were 233 test procedures done in clinical laboratory of K university hospital. Activity analysis was done by interview, questionnaires, and time study, and the amount of resources consumed by each activity and their costs are then traced and applied to the laboratory tests. The main purpose of this study were to compare the test costs of activity-based costing with those of conventional costing, and test fees of medical insurance, and to provide accurate cost informations for the decision makers of hospital. The major findings of this study were as belows. 1. The cost drivers for application of activity-based costing at clinical laboratory were cases of sample collection, case of specimen, cases of test, and volume-related allocation bases such as direct labor hours and total revenue of each test. 2. The profits of each clinical laboratory fields analyzed by conventional costing were different from the profits analyzed by activity-based costing, especially in the field of Urinalysis(approximately over estimated 750%). 3. The standard full costs by conventional costing were quite different from the costs computed by using activity-based costing, and the difference is most significant with the tests of long labor time. 4. From the comparison between costs computed by using activity-based costing and medical insurance fees, some test fees were significantly lower than the costs, especially in the non-automated fields. As described in this study, activity-based costing provides more accurate cost information than does conventional costing system. The former approach is especially important in the health care industry including hospitals in which planning and controlling the costs services provided are the key to maintaining a healthy financial status for the organization. Despite the contribution of activity-based costing the economic as well as technical feasibilities of implementing such a cost accounting system in an organization must be evaluated. In the development of activity-based costing systems, an activity analysis has to be conducted to identify activities that consume resources. This involves a detailed study of the organization`s logistics and accounting information systems, and it is an expensive project in itself. Besides, it can be quite difficult and time consuming to identify and trace resource consumption to a specific activity. Thus the activity-based costing system should be implemented only when the decrease in cost of error far exceeds the increase in cost of measurement. By combining activity-based costing with standard costing, health are administrators can better plan and control the costs of health services provided while ensuring that the organization`s bottom line is healthy.

흑자 및 적자병원의 경영성과요인 - 지방공사의료원을 중심으로 -

정윤석(Yoon Suk Jung),정기선(Key Sun Jung),최성우(Sung Woo Choi),정수경(Soo Kyung Jung),이창은(Chang Eun Lee) 한국병원경영학회 2001 병원경영학회지 Vol.6 No.2

This study was designed to find out the factors which influence on the financial performance of the hospital. Out of 32 provincial hospitals witch were established by the government, 10 hospitals were selected as sample hospitals. Ten hospitals were divided into two groups (5 hospitals each), one of which was profit-making and the other loss-making. The criteria in selecting profit or loss-making hospitals was net profit to total revenue. The major finding of the study was as follows ; 1. Whether or not a hospital had specialized in certain departments was proved to be the major factor influencing on the financial performance. Three out of five profit-making hospitals could harvest following results by operating specific departments. ① Man powers needed for the operation of specific departments were 14.6 persons per 100 bed, which was only 1/7 of the general hospital. ② The number of doctors has not increased in proportion to the increase of the number of beds. ③ Ratio of total revenue to M.D.`s payroll expenses of the profit-making hospitals was 75.0% higher than the loss-making hospitals. ④ The average length of stay of specific department was very long (388.1 days). However, the specific departments were found to have contributed much to the financial performance because the occupancy rate of such departments was very high (94.5%). 2. The headcount per 100 bed of the profit-making hospitals was 23.9 persons (24.0%) less than the loss-making hospitals and the ratio of payroll expenses to total revenue 15.1% less. 3. Averagel revenue per specialist of the profit-making hospitals was 108 million (25.1%) more than loss-making hospitals and the ratio of total revenue to M.D`s payroll expenses of profit-making hospital was 75.0% higher. 4. Profit-making hospitals have introduced new systems or renovation in 36 fields, such as incentive payment system, utilization of contracted man powers, change of the payroll structure of the nurses, specialization in certain departments, etc; however, loss-making hospitals introduced only 25 new systems or renovations. These kind of renovation could not be achieved without the cooperation of the labor union and the strong will of the top management. Therefore, it could be said that the labor union of the profit-making hospitals seems to have been very cooperative compared with that of loss-making hospitals.

IMF 초기 2 년간 흑자 / 적자병원의 재무구조와 경영성과분석

이창은(Chang Eun Lee),정기선(Key Sun Jung),황인경(In Kyung Hwang) 한국병원경영학회 2001 병원경영학회지 Vol.6 No.2

Financial ratio indicators of the 73 sample hospitals provided by the Korea Hospital Association in 1998-1999, together with the data by the Korea Health Industry Development Institute in 1997, were analysed to identify the financial structure and managerial performance of the profit/loss-making hospitals under the IMF. The major findings of this study were as belows. 1. Among the general characteristics, there was a statistical significance in the hospitals location and the number of operating beds between profit-making hospitals and loss-making hospitals. 2. Financial ratio indicators of the profit-making hospitals were better then those of the loss-making hospitals. 3. Financial ratio indicators, including Liquidity, Performana Indicators and Growth Rate Indicators of profit-making hospitals, were better than those of loss-making hospitals except for Turnover Ratios under the IMF economic impasse.

노인병원의 운영 및 재무구조 특성에 관한 연구

김도훈(Do Hun Kim),이종길(Jong Gil Lee),정기선(Key Sun Jung),이창은(Chang Eun Lee) 한국병원경영학회 2001 병원경영학회지 Vol.6 No.1

According to the increase of the proportion of aged people, the medical demand for a senile chronic disease has been increased; therefore, aged people call for a geriatric hospital for special geriatric medical service. The main purpose of this study was to analyze the general characteristics and financial status of geriatric hospitals. For the study, a questionnaire was designed and sent to the geriatric hospitals to fill out the patient statistics, number of headcount by department, etc. to find out the stability, profitability, activity and so on financial statements of the hospitals were analyzed. The major findings of this study were as below. 1. The ratio of the medical expenses to the revenue of the geriatric hospitals is much lower than acute care hospitals. But the probability of bankruptcy is higher due to the high ratio of the liabilities therefore it is required to stabilize the financial position by donating more money. 2. Government budget for the elderly people is not enough. To support the geriatric hospitals by going subsides, government should increase the budget. 3. Portion`s of the patient of the geriatric hospitals are government support patient. Since the government doesn`t pay the medical charges quickly, geriatric hospitals have a serous cash flow problem. Therefore, it is required that government is to prepay the bill. 4. Since geriatric hospitals treat elderly patient and most patients are government support patients, geriatric hospitals can be said to operate under the strict. 5. When we introduce the daily medical charge, the self-liability will be reduced on approximately 50% of current. This affection will bring a huge progressing financial structure to the medical profit of the geriatric hospital, and also patient family will feel less economical burden.

병원의 투자결정행태와 수익성

이창은(Chang Eun Lee),황인경(In Kyoung Hwang),정영일(Young Il Chung),정기선(Key Sun Jung) 한국병원경영학회 2000 병원경영학회지 Vol.5 No.1

This study was designed to find out the relations between the major investment decision-making behaviors and profitability of the hospital. A total of 57 hospitals were analyzed on this study. The major findings were as follows ; 1. Among the types of the investment decision-making, major factors affecting the profitability were where the top management belongs among the defender, analyzer, prospector, and reactor type. Other factors were whether or not hospital analyzed which is more economical between the purchase by cash and lease of the medical equipment and whether or not hospital changes the decision before the actual investment. 2. Among the types of the investment decision-making, major factors affecting the financial structure and efficient operation of the assets were ranking of the priority and whether or not hospitals can get enough revenue and cash flow when hospitals have to borrow a big amount of fund from outside. 3. Among the financial indices regarding the financial stability, major factor affecting the profitability was fixed assets to long-term capital. Other factors affecting the financial structure and efficient operation of the assets were value added to medical equipment, normal profit to medical equipment, liability to total assets, current ratio, value added to payroll expenses. 4. Investment decision-making behaviors are partially influencing on the financial structure and efficient operation of the assets. However it was proved that the profitability was the most influencial factor than other factors related with the operation of the hospital. 5. To improve the irrational investment decision-making behaviors strategic management system should be introduced, and the top management`s investment decision-making style should be changed from reactor and analyser styles to prospector and reactor ones.

우리나라 病院의 賃金管理 實態에 관한 調査

鄭基善 서울대학교병원부설 병원연구소 1984 병원연구 Vol.6 No.-