대학병원의 경영성과 변화에 관한 연구 - 의약분업 전·후를 중심으로

Abstract

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.