Return On Investment (ROI), which contributed by Return On Medical Revenue (ROMR) and Turnover rate On Assets (TOA), is affected mainly by TOA on Korean hospital system. Because residents training´s hospitals are operated with same system like as national medical insurance, special treatment charge, ROMR is reported as similar ratio due to similar medical income ( = revenue - cost) rate. In hospital system, therefore, management efficiency measured by ROI can be replaced with ROA.
ROI is not affected by hospital environmental factors such as bed size, local area, hospital type ect, . It is affected by internal control factors. Because hopitals in Korea are situated in undeveloped internal control, it is affected by internal control at first, and next affected by environmental factors. This means that internal control must take precedance of environmental interest in hospital management.
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