지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
오류제보하기
Purpose: This study was performed to analyze financial ratios and nursing productivity and to interpret comparisons of financial standard ratios. Methods: The financial statements of 21 tertiary general hospitals were collected from the webpage of the National Tax Service in Korea. General characteristics of the hospitals were acquired from their webpages. Results: The results obtained were compared with the financial standard ratios of Korean hospitals. The majority of hospitals showed poor liquidity, performance, turnover, and growth. Nursing productivity was measured by calculating annual value added per nurse (￦ 39,746,938) and annual gross revenues per nurses (￦ 65,803,550). Conclusion: Interestingly, although the financial ratios were generally poor, nursing productivities were very good. Nurse managers can suggest increasing nursing staff levels based on high nursing productivity despite poor financial conditions.
목차
INTRODUCTION
METHODS
RESULTS
DISCUSSION
CONCLUSION
REFERENCES
참고문헌 (23)
참고문헌 신청
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Thomas C. Tsai / 2014 / Hospital Consolidation, Competition, and Quality / JAMA 312(1):29~30
Brown, MDP / 2011 / Understand your financial statement / Medical Economics 88(7):52~53
Wagner K / 2012 / 5 ways to teach physicians about financial management. Healthcare Financial Management / Journal of the Healthcare Financial Management Association 66(9):42~43
Jiunn Chiou Chiang / 2014 / Factors Impacting Hospital Financial Performance in Taiwan Following Implementation of National Health Insurance / International Business Research 7(2):43~52
Thomas C. Tsai / 2014 / Hospital Consolidation, Competition, and Quality / JAMA 312(1):29~30
Brown, MDP / 2011 / Understand your financial statement / Medical Economics 88(7):52~53
Wagner K / 2012 / 5 ways to teach physicians about financial management. Healthcare Financial Management / Journal of the Healthcare Financial Management Association 66(9):42~43
Jiunn Chiou Chiang / 2014 / Factors Impacting Hospital Financial Performance in Taiwan Following Implementation of National Health Insurance / International Business Research 7(2):43~52
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UCI(KEPA) : I410-ECN-0101-2019-512-000447081