Financial performance of non-profit hospitals in Taiwan
| Autor: | Wen-Hwa Lin, Chin-Tsai Lin, Hsueh-Sheng Chang, Hsiao-Fen Chang |
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| Rok vydání: | 2011 |
| Předmět: | |
| Zdroj: | Journal of Information and Optimization Sciences. 32:419-431 |
| ISSN: | 2169-0103 0252-2667 |
| Popis: | The purpose of the study is to explore and evaluate the financial performance of nonprofit hospitals in Taiwan. Final financial statements in the fiscal year 2007 of 34 non-profit hospitals in Taiwan were the foundation of the study to audit the performances. The study collects 24 financial variances from the accounts in the financial report of each Hospital. Utilizing factor analysis and cluster analysis to execute the statistical analysis. Findings were: There are four financial factors that can affect financial performance. They are Liability, Structure, Revenue and Activity, respectively. Chang Gung and Tzu Chi hospitals had good performances in structure and revenue concepts. Country and Clinic hospitals were skilled in Activity concept. Taiwan Adventist and En Chu Kong hospitals were good at liability concept. We reconfirmed by discriminant analysis method that the accuracy of grouping had reached 85%. This study suggests that hospitals should actively establish their specialties of financial manage... |
| Databáze: | OpenAIRE |
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