|
KMID : 1002520170110010001
|
|
Korean Journal of Health Service Management
2017 Volume.11 No. 1 p.1 ~ p.9
|
|
|
Effects of Cash Flows from Operating Activities on the Changes in Borrowing in General Hospitals and Hospitals
|
|
Ha Oh-Hyun
Lee Young-Hwan
|
|
|
Abstract
|
|
|
Objectives : Cash Flows from operating activities is the most important part of the cash flow statement and it serves as an important financing source. Accordingly, the purpose of this study is to examine the influence of the contents of cash flows from operating activities on the changes in borrowings.
Methods : In this study financial data from 2011 to 2014 were used to analyz 36 general hospitals and 85 hospitals according to the index displaying variation against the previous year.
Results : For general hospitals, borrowings in cash flow from financing activities increased as net income decreased; while depreciation etc increased in cash flow from operating activities. For hospitals, borrowings in cash flow from financing activities increased as the gain on disposition of tangible assets in cash flow from operating activities decreased.
Conclusions : General hospitals need to control the management of borrowings and depreciation at the level of funding management; whereas hospitals need to manage of future cash forecasts for stability of operational funds.
|
|
|
KEYWORD
|
|
|
Changes in Borrowings, Cash Flows from Operating Activities, General Hospitals, Hospitals
|
|
|
FullTexts / Linksout information
|
|
|
|
|
|
Listed journal information
|
|
|