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Research Trends Review of Financial Performance in Hospitals

°£È£ÇàÁ¤ÇÐȸÁö 2023³â 29±Ç 1È£ p.76 ~ 87
KMID : 0614820230290010076
³ë¿øÁ¤ ( Noh Won-Jung ) - Gachon University College of Nursing

ÀÓÁö¿µ ( Lim Ji-Young ) - Inha University Department of Nursing
¼­¹®°æ¾Ö ( Seomun Gyeong-Ae ) - Korea University College of Nursing
±è¹Ì¿µ ( Kim Mi-Young ) - Ewha Womans University College of Nursing
À¯¼Ò¿µ ( Yu So-Young ) - CHA University College of Nursing
Á¤À¯¹Ì ( Jung Yoo-Mi ) - Korea Armed Forces Nursing Academy
ÀÌ¿µÁø ( Lee Young-Jin ) - Ajou University College of Nursing

Abstract

¸ñÀû: º» ¿¬±¸´Â ÀÇ·á±â°üÀÇ À繫¼º°ú ¿¬±¸ µ¿ÇâÀ» °íÂûÇÏ°í, À̸¦ ¹ÙÅÁÀ¸·Î ÃßÈÄ °£È£Á¶Á÷ °üÁ¡¿¡¼­ À繫°ü¸®¿¡ ´ëÇÑ ºÐ¼® ¹× Á¢±ÙÀÇ Çʿ伺°ú ¿¬±¸ ¹æÇâÀ» Á¦½ÃÇϱâ À§ÇÏ¿© ¼öÇàµÈ ¹®Çå°íÂû ¿¬±¸ÀÌ´Ù.

¹æ¹ý: ±¹³»¡¤¿Ü ¿Â¶óÀε¥ÀÌÅͺ£À̽º 3°÷¿¡¼­ ÁÖ¿ä¾î ¡®À繫(finance)¡¯, ¡®°£È£(nursing)¡¯, ¡®ÀÇ·á(medical)¡¯, ¡®º´¿ø(hospital)¡¯À» °áÇÕÇÏ¿©, º¸°ÇÀÇ·áºÐ¾ßÀÇ À繫¼º°ú ¿¬±¸¸¦ ÃßÃâÇÏ¿´´Ù. ÃÖÁ¾ 55ÆíÀÌ ÃßÃâµÇ¾ú´Ù.

°á°ú: ÃÖÁ¾ ¼±ÅÃµÈ 55ÆíÀÇ ¿¬±¸ Áß, 41.8% (23Æí)°¡ 2010³â ÀÌÈÄ ÃâÆǵǾú°í, 79.6% (43Æí)°¡ Çѱ¹¿¡¼­ ÃâÆǵǾú´Ù. À繫Á¦Ç¥¸¦ È°¿ëÇÑ ¿¬±¸´Â 83.6% (46Æí) À̾úÀ¸¸ç, À繫ºñÀ²À» È°¿ëÇÑ ¿¬±¸´Â 74.5% (41Æí) À̾ú´Ù. À繫Á¦Ç¥ È°¿ë ¿¬±¸ Áß 40ÆíÀº À繫»óÅÂÇ¥, 41ÆíÀº ¼ÕÀÍ°è»ê¼­¸¦ È°¿ëÇÏ¿´´Ù.

°á·Ð: ¼±Çà ¿¬±¸ ºÐ¼® °á°ú, °£È£Á¶Á÷ Â÷¿ø¿¡¼­ÀÇ À繫Àû ¼º°ú°ü¸®¸¦ À§ÇÑ ½Ã»çÁ¡À» µµÃâÇÏ´Â °Í¿¡´Â ÀϺΠÇÑ°è°¡ ÀÖ¾ú´Ù. ÃßÈÄ À繫Àû ¼º°ú Çâ»óÀ» À§ÇÑ Àü·«À» ¼ö¸³ ½Ã¿¡ °£È£Á¶Á÷ Â÷¿ø¿¡¼­ ÀÇ·áÀÌÀÍ Ã¢Ãâ¿¡ ±â¿©ÇÏ´Â °£È£ºñ¿ëÀÇ ÃÖÀûÈ­¿Í °£È£¼öÀÍÈ­¿¡ ÃÊÁ¡À» ¸ÂÃâ °ÍÀ» Á¦¾ðÇÑ´Ù.

Purpose: This study aims to analyze the financial performance research trends in medical institutions and to suggest the necessity and future research direction for financial management from the perspective of nursing organizations.

Methods: Financial performance research in medical institutions was extracted by combining the keywords ¡®finance¡¯, ¡®nursing¡¯, ¡®medical¡¯, and ¡®hospital¡¯ in three domestic and foreign online databases. 55 studies were finally extracted.

Results: Of the 55 studies selected, 41.8% have been published after 2010, and 79.6% have been published in Korea. 83.6% of the studies used financial statements, and 74.5% used the financial ratio. Among the studies on the use of financial statements, 40 balance sheets and 41 profit and loss statements were used.

Conclusion: There were some limitations in deriving implications for financial performance management at the level of nursing organization. When establishing strategies for future financial performance improvement, it is recommended to prioritize nursing cost optimization and profitability enhancement at the nursing organization level.
KeyWords
À繫°ü¸®, °£È£, ¹®Çå°íÂû
Financial management, Nursing, Review
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ÇмúÁøÈïÀç´Ü(KCI) KoreaMed