대학병원의 경영성과 변화에 관한 연구 - 의약분업 전·후를 중심으로

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University hospitals are responsible for education, research and health management of the public with a public goal of medical personnel cultivation. As explained above, their management conditions are getting worse because of the separation of dispensary from medical practice implemented on July 2000
This study analysed important financial profit and index before and after the separation centering on 6 university hospitals in some areas and presented problems and suggestions. As a result, overall financial structures were weaker in comparison with that of pre- separation ( sharp decrease from 206% to 132% of current ratio and increase from 172% to 195% of debt ratio), and in comparison with increase of medical profits, medical expenses increased more (increase from 92.67% to 96.08% of medical expense ). Profits are extremely deteriorated and medical profits to total asset decreased from 12.36 % to 7.33%, current earning of total asset (except transfer earning) decreased from 15.61% to 10.02%, and net profit ratio extremely decreased from -0.58% to -0.96%. Finally, it is concluded that management profit is much deteriorating in comparison with that of pre-separation. This is caused by synergism of the results of internal management and change in external environment, and it was found that change in external environment was much influenced by the separation implemented on July 2000.
Therefore, to maintain and develop the status of university hospitals which are responsible for life of the public and cultivation of medical staff, first, they should prepare survival strategies based on expenses saving through reorganization of hospitals. The government should lead the revolutionary development of various institutions involved in university hospitals.
As this study conducted an analysis based on specific samples of some area, it is difficult to generalize the results and as it used only balance sheets and statements of profit and loss, the results may be superficial. So it has limitations to present fundamental problems and suggestions on effective management of university hospitals.
However, this study used data on university hospitals in at least three metropolitan cities and it is believed that there are little difference between the results and the current status of management and balance of university hospitals in the whole country. Therefore, this study concludes that financial status of university hospitals is getting worse.
Alternative Title
An Analysis of Changes in the Financial Performance in University Hospitals.
Alternative Author(s)
Jang, Won-Jae
조선대학교 경영대학원
경영대학원 경영학과
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Table Of Contents
Ⅰ. 서론 = 1
1. 연구의 배경과 목적 = 1
2. 연구의 방법과 범위 = 2
Ⅱ. 대학병원 경영분석 = 3
1. 비영리병원의 경영적 특성과 목적 = 3
2. 대학병원의 재무적 특성 = 4
3. 우리나라 대학병원 경영의 문제점 = 5
Ⅲ. 의약분업 = 6
1. 우리나라 의약분업의 역사와 현황 = 6
(1) 우리나라 의약분업의 역사 = 6
(2) 의약분업의 목표와 현황 = 6
2. 의약분업의 평가 = 9
(1) 의약분업의 정책목표와 기대효과 = 9
(2) 의약분업 시행 3년간의 평가 = 10
Ⅳ. 실증분석 = 13
1. 대학병원의 경영수지 분석 = 13
(1) 유동비율 = 13
(2) 안정성 분석(부채비율) = 15
(3) 수익성 분석 = 16
(4) 활동성(총자산 회전율)분석 = 24
(5) 성장성(의료수익증가율)분석 = 26
Ⅴ. 실증분석 결과 종합 해석 = 28
제1절 재무자료의 특성 = 28
제2절 병원 경영분석의 문제점과 한계점 = 29
Ⅵ. 병원 재무지표의 합리화 방안 = 31
1. 의료 인력관리의 적정화 = 31
2. 정부의 정책 개선 요구 = 31
3. 대학병원 자체의 경영개선 방향 = 32
Ⅶ. 결론 = 34
참고문헌 = 36
조선대학교 경영대학원
장원재. (2004). 대학병원의 경영성과 변화에 관한 연구 - 의약분업 전·후를 중심으로.
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