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현금흐름표에 근거한 국내 종합병원의 현금흐름 특성 분석 -글로벌 금융위기 전?후를 기점으로-

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

보건의료산업학회지 2020년 14권 3호 p.87 ~ 102
심길호, 강길원,
소속 상세정보
심길호 ( Shim Gil-Ho ) - Chungbuk National University Graduate School Department of Medicine
강길원 ( Kang Gil-Won ) - Chungbuk National University College of Medicine Department of Health Informatics and Management

Abstract


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.

키워드

현금흐름분석; 수직비율분석; 수평추세분석; 패턴분석
Analysis of Cash Flow; Vertical Ratio Analysis; Horizontal Trend Analysis; Pattern Analysis

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