종합병원의 규모별 수익성 영향요인 연구

초록

This study aims to understand if the size of a general hospital affects its profitability and, if so, what factors affect this. This study examined public (medical corporation) general hospitals. It was differentiated from previous studies by dividing these hospitals into large, medium, and small-sized hospitals based on the number of beds and levels. According to the study, the variable of personnel expenses, material costs, and maintenance costs was significant for all hospitals, whichever variable was used for profitability, whereas the variable of interest costs was significant for the profitability of medium and small-sized hospitals. These results suggest the following implications. Future studies on the profitability of general hospitals need to consider the characteristics by bed-numbers. The continuity of a study can be improved through the use of officially released financial materials. In addition, it is considered important for hospitals of any size to manage personnel expenses, maintenance costs, and material costs as against medical service profit to improve profitability. The management of interest costs is also important, especially for medium and small-sized general hospitals.

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