의료법인 병원의 인적자원 지출이 경영성과에 미치는 영향에 관한 연구

This research analyze that the expenditure related to human resources have effect on management performance in medical corporation and purpose to help the effective management for hospital manager. The meaningful results of this study as follow. First of all, It presents that have the positive results between personnel expenditure and hospital medical profit in medical corporation hospital. Secondly, the variable on employee benefits shows to have positive influence in hospital medical profit in the whole period, local analysis. but in case of the periodical, sickbed size, hospital characteristics analysis, employee benefits have positive effect partially on the hospital management performance. Finally, The relations of education and training expenditure between hospital medical profit shows to have positive influence in the whole period, hospital characteristics analysis, but is not able to show such relations in the sickbed size, local analysis. This study has a value in respects the first analysis to try using the financial statements data of Busan․Ulsan․Kyungnam-based medical corporation in the relation of the between human resources expenditure and management performance.