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      • 개인병원과 의료법인병원의 재무구조와 수익성 비교

        최만규(ManKyu Choi),문상식(SangSik Moon),윤창수(ChangSoo Yun),김진희(JinHee Kim) 고려대학교 보건과학연구소 2006 보건과학논집 Vol.32 No.1

          This study was performed to compare and identify factors shaping the financial structure and profitability between private hospitals and corporate hospitals in Korea. The main purpose of the study was to provide information to hospitals in maintaining sound financial structure and improving profitability.<BR>  Data used in this study were collected from 22 private and 45 corporate hospitals with complete general data of present conditions as well as financial statements(balance sheets, income statements). The cases included in the study were chosen from hospitals that passed the standardization audit undertaken by the Korean Hospital Association from 1998 to 2001 for the purpose of accrediting training hospitals.<BR>  The hospital management indicators used in this study were stability indicators, profitability indicators, activity indicators, productivity indicators, and other management indicators related to the medical utilization of patients.<BR>  Comparison analysis results on the hospital management indicators of private hospitals and corporate hospitals were that corporate hospitals had more liabilities and less liquidity than private hospitals, and the former paid more medical expenses(personnel, material, and administrative expenses) than the latter. This was the main reason why corporate hospitals had lower profitability than private hospitals especially in net profit to total assets, normal profit to gross revenues, and net profit to gross revenues.<BR>  The factors that had significant effect on liabilities to total assets of corporate hospitals were inventories turnover(negative), normal profit to total assets(negative), and net profit to gross revenues(negative). And concerning the current ratio, there were period of establishment(negative), patient receivable turnover(negative), value analysis to personal expenses(positive), admission of outpatients(positive), and net profit to gross revenues(positive). The factors that had significant effect on liabilities to total assets of private hospitals were operating bed numbers(negative), period of establishment(positive), average length of stay(positive), and net profit to gross revenues(negative). And concerning the current ratio, there was only average length of stay(negative).<BR>  The factors that had significant effect on both normal profit to total assets and net profit to gross revenues of corporate hospitals were liabilities to total assets(negative), administrative expenses per adjusted patient(negative), material costs per adjusted patient(positive). And the factors that had significant effect on both normal profit to total assets and net profit to gross revenues of private hospitals were operating bed numbers(positive), value analysis to personal expenses(positive), administrative expenses per adjusted patient(negative).

      • 의료기관 간의 응급환자 기초정보 전달을 위한 시스템의 개발 및 구현

        이태로,최만규,윤창수 高麗大學校 倂設 保健大學 保健科學硏究所 2003 保健科學論集 Vol.29 No.2

        This Study aims at developing electronic application protocols to provide the requiring hospital with basic information necessary for the treatment of the emergency patients, and thereby contributing for the improvement of the quality care and the related medical systems. For the study, data on the basic items of information were surveyed from the five large-sized hospitals with 300 inpatient beds or more. The delivery system between hospitals, data structure and the electronic protocol to provide the basic information were designed and tested. The results and conclusions of the study are as follows: Firstly, besides such information items that have been usually used as allergy, drugs used and disease history, five items of patient personal information, three items of insurance related information, and eleven items of diagnostic and treatment information were additionally included as basic items of information of the hospital emergency patients. Secondly, the information delivery system was designed in the way that the emergency information center takes the intermediate role in the process of the information delivery from the needing hospital to providing one. Thirdly, data structure were defined and designed for each stage of information delivery, and HL7 protocols were designed using the data structure. Fourthly, the HL7 protocols were tested using XML, and it was verified that the delivery of the basic information functions as intended, and Finally, in order for the HL7 protocols to be put to practical use, an automated electrical transmission system that can provide to the hospital that needs the basic information should be designed and constructed in the corresponding area.

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