의료기관의 영업활동 현금흐름이 차입금 변동에 미치는 영향

다국어 초록 (Multilingual Abstract)

Objectives : Cash Flows from operating activities is the most important part of the cash flow statement and it serves as an important financing source. Accordingly, the purpose of this study is to examine the influence of the contents of cash flows from operating activities on the changes in borrowings. Methods : In this study financial data from 2011 to 2014 were used to analyz 36 general hospitals and 85 hospitals according to the index displaying variation against the previous year. Results : For general hospitals, borrowings in cash flow from financing activities increased as net income decreased; while depreciation etc increased in cash flow from operating activities. For hospitals, borrowings in cash flow from financing activities increased as the gain on disposition of tangible assets in cash flow from operating activities decreased. Conclusions : General hospitals need to control the management of borrowings and depreciation at the level of funding management; whereas hospitals need to manage of future cash forecasts for stability of operational funds.

목차 (Table of Contents)

• Ⅰ. 서론
• Ⅱ. 연구방법
• 1. 분석자료
• 2. 영업활동 현금흐름의 구성요인
• 3. 분석방법
• Ⅲ. 연구결과
• 1. 영업활동 현금흐름에 따른 차입금 증감 유무분류 예측
• 2. 영업활동 현금흐름이 차입금 변동에 미치는 영향
• Ⅳ. 고찰
• Ⅴ. 결론
• REFERENCES

참고문헌 (Reference)

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