| 치과대학병원과 의과대학병원의 경영성과 비교 분석 |
이지훈1 
, 최원종2
, 김성식1,3
|
1부산대학교치과병원
2계명대학교동산병원
3부산대학교 치의학전문대학원 |
| A Comparative Analysis of Business Performance between Dental University Hospitals and Medical University Hospitals |
|
Ji-Hoon Lee1
, Won-Jong Choi2
, Seong-Sik Kim1,3
|
1Pusan National University Dental Hospital
2Keimyung University Dongsan Hospital
3Professor, Department of Orthodontics, Dental Research Institute, and Dental and Life Science Institute, School of Dentistry, Pusan National University, Yangsan, South Korea |
Correspondence:
Seong-Sik Kim
Email: softid@pusan.ac.kr
|
|
Received: 7 December 2022 • Revised: 2 January 2023 • Accepted: 17 February 2023 |
| Abstract |
Purposes
This study aims to compare financial performances and factors affecting profitability between dental university hospitals and medical university hospitals and suggest ways of improving dental university hospitals’ business performance.
Methodology
Data from 2016 to 2019 was collected from financial statements, public open data in 8 dental university hospitals and 8 medical university hospitals. For the study, independent sample t-test for comparing mean difference and multiple regression for identifying factors affecting profitability were applied.
Findings
There were significant mean differences between dental and medical university hospitals in current ratio, liabil-ity, long-term borrowings to total assets, employment cost rate, material cost rate, management expense rate, non-operating revenue rate, patient revenue per a specialist and an employee, outpatient revenue rate, patient revenue per a patient, patient revenue per a inpatient. Profitability of both hospitals were affected by employment cost rate, material cost rate, manage-ment expense rate.
Practical Implication
To improve dental university hospitals’ business performance with research results, firstly, it needs to actively invest medical business with proper amount of current assets and borrowings. Secondly, it is necessary to extend non-operating business such as rental revenue, research grants, contribution income. Thirdly, it is required to analysis and manage their cost to build sustainable business environment. |
| Key Words:
business performance; dental university hospital; medical university hospital; profitability; financial performance |
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