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KMID : 1002520160100010013
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Korean Journal of Health Service Management
2016 Volume.10 No. 1 p.13 ~ p.26
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A Study on the Factors of the Special Hospital Designation System that Affect Financial Performance : Comparison Before and After the Implementation of the Specialty Hospital System
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김문겸:Kim Moon-Kyum
김순철:Kim Soon-Choul/조임수:Cho Im-Soo
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Abstract
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Objectives : The aim of this study was to investigate whether there is a difference in the factors affecting the financial performance and profitability before and after the specialty hospital designation and thereby identifying the differentiated significance of the financial performance of specialty hospitals.
Methods : Based on the year 2011, the analysis period was divided into the pre-specialty hospital designation (2007?2010) and post-specialty hospital designation (2011?2014), and the data were pooled according to the respective analysis period and analyzed by descriptive statistics and regression analysis.
Results : The difference in the financial factors that affected the financial performance and profitability before and after the specialty hospital designation was discovered, and a financial performance factor different from prior studies was found.
Conclusions : This study identified improved outcomes in financial performance due to the specialty hospital designation and the factors that affect profitability in terms of the finance of specialty hospitals.
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KEYWORD
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Special Hospitals, Financial Performance, Profitability
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