Lee Munjae
School of Health Policy and Management, College of Health Science, Korea University, Seoul, Korea.
Osong Public Health Res Perspect. 2016 Jun;7(3):149-56. doi: 10.1016/j.phrp.2016.02.002. Epub 2016 Feb 17.
This study provides information to aid decision making for managers and the staff of national university hospitals through analyzing their financial statements.
In order to analyze the finances of national university hospitals, this study used the report of final accounts announced by each hospital from 2009 to 2012 as baseline data. The research participants were 10 national university hospitals.
According to the results of the analysis, most hospitals (except for a few) had medical expenses exceeding their medical revenues, resulting in a net deficit; however, there were significant differences amongst the hospitals. The result of adjustments based on a standard size of 100 beds showed that most hospitals had medical revenue deficits, and there were significant differences between hospitals in terms of medical revenues and medical costs.
It is not clear whether an expansion of national university hospitals is always beneficial for increasing net revenues, and it is necessary to establish a differentiation strategy to increase profitability by securing financial soundness instead of externally-oriented growth.
本研究通过分析国立大学医院的财务报表，为医院管理人员和工作人员提供有助于决策的信息。
为分析国立大学医院的财务状况，本研究将各医院2009年至2012年公布的决算报告作为基础数据。研究对象为10所国立大学医院。
根据分析结果，大多数医院（除少数外）医疗支出超过医疗收入，导致净亏损；然而，各医院之间存在显著差异。以100张床位的标准规模进行调整的结果表明，大多数医院存在医疗收入赤字，各医院在医疗收入和医疗成本方面存在显著差异。
国立大学医院的扩张是否总能增加净收入尚不清楚，有必要制定差异化战略，通过确保财务稳健而非外向型增长来提高盈利能力。
