급성기 병원의 병상규모별 경영성과 영향요인 분석

[Purpose] The study used three－year financial data from 2015－2017 to analyze what factors affect management performance according to the size of the bed and what characteristics are shown for each bed size. [Methodology] Among the three years (2015－2017) financial data of acute cavalry hospitals disclosed to the National Tax Service, 217 hospitals were selected and analyzed as samples of the study, except those with deficits in medical profits or none of the relevant variable data. [Findings] First, it was shown that the benefit－education－training－rate variable was the most consistent and powerful variable in increasing management performance regardless of the bed size in acute hospital. Second, hospitals with less than 200 beds showed that the advertising propaganda ratio variable had a negative impact on management performance, showing conflicting results from prior research. Third, the ratio of medical device devices has also become a variable that increases management performance according to the size of the beds. Fourth, in the case of medical return, which is a proxy variable for management performance, hospitals with less than 200 beds had the highest profits, and medical return declined as the size of beds increased. [Implications] As variables affecting hospital management performance differ or vary in the influence of variables depending on the size of the bed, hospital managers and managers suggested that decisions need to be made by carefully and closely examining the size of the bed.