치과대학병원 수익성에 영향을 미치는 요인 분석 = Identifying Factors Affecting Dental University Hospitalsʼ Profitability

다국어 초록 (Multilingual Abstract)

Purposes: This study aims to identify factors affecting dental university hospitals’ profitability and understand recent their business condition.
Methodology: Data from 2016 to 2019 was collected from financial statement, public open data in 8 dental university hospitals. For the study, multiple regression test with stepwise selection was applied.
Findings: First of all, 9 out of 19 independent variables were selected by stepwise selection. As a result of multiple regression test with selected independent variables and the dependent variable(operating profit margin ratio), the factors affecting hospitals’ profitability were the number of dental unit chair, hospital location, debt ratio, total capital turnover ratio, employment cost rate, material cost rate, management expense rate, the number of patient per a dentist.
Practical Implication: To improve dental university hospitals’ profitability, hospitals specifically analysis and manage their cost such as employment, material and management cost and seek effectiveness by managing the proper number of patient per a dentist.