의료기관의 재무성과 연구 동향 고찰.

Autor: 노원정, 임지영, 서문경애, 김미영, 유소영, 정유미, 이영진
Předmět:
Zdroj: Journal of Korean Academy of Nursing Administration; Jan2023, Vol. 29 Issue 1, p76-87, 12p
Abstrakt: 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. [ABSTRACT FROM AUTHOR]
Databáze: Complementary Index