의료기관의 원가 하방경직성, 경쟁과 이익조정

In this study, we search for whether the occurrence of cost stickiness in hospitals in Korea. Using a massive download data from the Korea Health Industry Development Institute, we evaluate the possibility of cost adjustment policy by managers in hospitals in Korea. In addition, we studied the effect of competition on the downward stickiness of the cost in medical institutions and an earnings management of medical institutions. According to the analysis result of this study, the downward stickiness of the cost was observed in the general hospitals, In addition, in the study on the effect of the level of competition to the downward stickiness of the cost, cost showed downward stickiness when the sales decreased in both the case of high competition and the case of low competition. Even if sales decreased in a high competition, it means that the manager does not adjust the labor cost, and if the sales decrease in a low competition, the medical equipment is not easily disposed of. Generally, it can be expected that the higher the competition level of medical institutions, the higher the quality of medical care provided by medical institutions. However, since medical institutions should maintain a certain level of medical quality in principle, it is judged that the cost is not asymmetrically adjusted even if sales decrease. In this study, we analyzed the effect of the downward stickiness of the cost on the earnings management of medical institutions. In addition, this study tried to find out the cause of cost downward stickiness in the perspective of an entrepreneurship of medical institution managers. It can be judged that the characteristics of these medical institution managers are reflected in the cost policy.