KMID : 0926620200250040048
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Korean Journal of Hospital Management 2020 Volume.25 No. 4 p.48 ~ p.59
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Analysis of Business Performance of National University Hospitals for the Past 10 Years
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Yang Jong-Hyun
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Abstract
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Purposes: The purposes of this study is analysis of business performance in national university hospitals in Korea.
Methodology: Data from 2010 to 2019 were collected from balance sheet, income statement, and annual reports in 11 national university hospitals. The dependant variables are business performance which are operating margin to total assets, operating margin to gross revenue, and net income to gross revenue. The independent variables are the number of bed, hospital location, opening, liquidity, stability, and activity.
Findings: In recent years, activity has been shown to have a lot of influence on management performance. National university hospitals increase profitability by using resources as efficiently as possible. The short-term debt and fixed assets have been increased rapidly in recent years. It was found that management performance has been increased through active investment using financial leverage.
Practical Implications: Based on these results, this study will be the basic data for efficient management of national university hospitals.
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KEYWORD
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National university hospital, Business performance, Liquidity, Stability, Activity
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