진료과별 재무성과 측정모형 구축 연구 : 병원의 의료이익에 영향을 미치는 요소를 중심으로 Factors Influencing Operating Profit of Hospitals = A Study on Establishing Finance Performance Evaluation Model in Each Clinical Department

다국어 초록 (Multilingual Abstract)

This study was conducted to establish finance performance evaluation model for physicians in each clinical department, by using factors which determines financial outcome (performance) in each clinical department. The ultimate aim of study is to develop effective performance-based pay system for physicians. The system, by motivating physicians, should increase their productivity. To do so, it is critical to establish finance performance evaluation model to achieve final goal of this study.
232 private hospitals were chosen from 693 hospitals which were subject to hospital survey by the Korea Institute of Health Services Management and their revenue and expense-related data during 1997 were collected.
By adopting multiple regression method, the study shows that the evaluation model for each clinical department was statistically significant.
The study suggest the effective performance-based pay system based on financial performance of each clinical department. The pay system includes the level of compensation, the way of how to allocate profits to each department, and criteria whether the compensation should provide or not.
In conclusion, the study has following implications.
First, the study suggest finance performance evaluation model for each clinical department.
Second, the study suggest guidelines and plans to establish qualitative measure of financial performance in each clinical department.
Third, the study suggest that adopting performance-based pay for physicians could be impetus to achieve organizational goal by motivating them with fair compensation.