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현금흐름표에 근거한 국내 종합병원의 현금흐름 특성 분석 - 글로벌 금융위기 전ㆍ후를 기점으로 -

원문정보

Analysis of Characteristics of Cash Flow of Domestic General Hospitals Based on Statement of Cash Flows : From the Beginning, before, and after the Global Financial Crisis

심길호, 강길원

피인용수 : 0(자료제공 : 네이버학술정보)

초록

영어

Objectives: This study aimed to research the capability of securing financial soundness, such as profit-making and debt repayment, by analyzing cash flow trends in domestic general hospitals before and after the global financial crisis and investigating the current status of fund procurement and history of its management. Methods: In this study, the business performance was analyzed, taking into consideration the general characteristics of the hospital collected through vertical ratio analysis, horizontal trend analysis, and pattern analysis based on eight years of cash flow statements of 172 domestic general hospitals (2006~2013). Results: Most general hospitals in Korea showed the life cycle of the developing business type that comprises the positive (+) cash flow from sales activities, negative (-) cash flow from investment activities, and positive (+) cash flow from financing activities. Conclusions: Except for the time before and after 2008, when the global financial crisis took effect, and before and after 2012, when many large hospitals suffered from upheavals, the overall cash flows generally showed strengths. Moreover, sales capability, investment availability, and debt repayment were stable.

목차


Ⅰ. 서론
Ⅱ. 연구방법
1. 연구자료
2. 의료기관의 일반적 특성
3. 현금흐름(Cash Flow) 분석 기법
Ⅲ. 연구결과
1. 의료기관의 일반적 특성
2. 현금흐름 분석
Ⅳ. 고찰
1. 활동별 현금흐름
2. 의료기관 특성별 현금흐름
Ⅴ. 결론
REFERENCES

저자정보

  • 심길호 Gil-Ho Shim. 충북대학교 대학원 의학과
  • 강길원 Gil-Won Kang. 충북대학교 의과대학 의료정보학 및 관리학교실

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자료제공 : 네이버학술정보

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