C의료원 사례를 통한 최고경영자 교체 후의 변화
A Study of Change Following CEO Replacement in the Case of C Local Medical Center
송현경(서강대학교); 김재열(건양대학교); 김순기(서강대학교)
15권 3호, 231~249쪽
초록
지방의료원은 지역주민에 대한 의료사업을 수행할 목적으로 설립된 의료기관으로 공공성과 수익성을 달성하여, 지방정부의 재정부담을 완화하고 지역 주민의 복리증진과 지역발전을 도모하고자 설립하였지만, 현재 대부분의 지방의료원은 만성적자에 시달리고 있다. 일반 영리조직에서는 성과가 좋지 않을 경우 최고경영자 교체가 이루어지고, 그로 인해 성과가 향상된 사례를 찾아볼 수 있다. 따라서 본 연구는 계속적으로 적자운영을 한 지방의료원에서 최고경영자 교체 후 성과가 향상되고, 조직이 변화한 사례를 살펴보고자 한다. 첫 번째 목적은 최고경영자 교체 전 1년과 교체 후 3년의 수익성의 변화와 수익성에 영향을 미치는 지방의료원의 운영적 특성, 진료적 특성, 그리고 공익적 특성의 변화를 살펴보고, 두 번째 목적은 최고경영자 교체 후 조직 내의 변화를 살펴보고자 한다. C의료원은 최고경영자 교체 전년도 적자가 13억원에 이르렀는데, 교체 후 연속적인 흑자경영을 하고 있다. 최고경영자 교체 후 C의료원은 운영적 특성 중에서 유동비율, 당좌비율, 타인자본의존도의 변화가 뚜렷하게 나타났고, 진료적 특성 중에서 재원일수가 짧아졌으며, 공익적 특성인 보호환자점유비율은 감소하였다. 그리고 지방의료원의 경영혁신을 강조하면서 조직문화가 변화하였고, 근무환경이 변화하는 등 조직 내의 변화가 크게 일어났다. 지방의료원 의사수급부족, 의료시장 개방, 영리법인 허용 등으로 인한 의료시장 환경의 급격한 변화 속에서 외부환경의 변화에 민첩하게 대처하고, 경쟁력을 갖추기 위해 지방의료원은 공공병원으로서의 기본 역할을 재정립함과 동시에 경영수지를 제고하는 등의 다각적인 노력이 필요하다고 본다. C의료원의 사례는 공공성과 수익성의 목표를 동시에 달성하고 있다는 점에서 모범이 되는 사례라고 생각된다.
Abstract
The purpose of a local medical center is to perform medical services for local residents. It was established to relieve the financial burden of local governments, to increase local residents’ welfare, and eventually to pursue local development by promoting publicity and increasing profitability. However, local medical centers are suffering from chronic deficits. In the event of enterprises, when their performance is not good, replacement of CEO was realized. And after replacement of CEO was realized, their performance was improved. Therefore, the purpose of the study was to analyze a case of a local medical center whose performance was improved after replacement of its director, the CEO of the center, where its management suffered from continuing deficits previously. The first purpose was to examine operating features, medical features and public features which had an effect on profitability of a local medical center on the basis of one year before replacement of CEO and three years after replacement. The second purpose was to examine changes within the organization after CEO’s replacement. The study examined changes in profitability between before·after the CEO of C Medical Center was replaced. It was found that deficit before replacement was about KRW 1.3 billion. However, since the replacement, it has been operating in the black continuously. In terms of operating features, out of features which had an effect on profitability, current ratio, quick ratio and debt ratio were distinctly changed after CEO’s replacement. In medical features, length of stay was shortened. The study also found that protective patient occupancy ratio, a public feature which had a large effect on profitability of a local medical center, was reduced. In addition, it was found that changes within the organization, such as changes in organization culture and in working environment, were largely realized by emphasizing management innovation of a local medical center. In conditions where environment of medical markets is quickly changing, along with lack of doctors’ supply to local medical centers, opening of medical markets, and approval of a profit-making corporation, etc., it is necessary to suggest a solution on multilateral sides for a hospital to be more competitive. For example, reestablishing basic roles of public hospitals and offering of management profits are necessary. Under the conditions as above, it is thought that the case of C Medical Center achieving publicity and profitability can serve as a good model.
- 발행기관:
- 한국회계정책학회
- 분류:
- 회계학