| Summary: | 碩士 === 國立臺灣大學 === 醫療機構管理研究所 === 86 === AbstractMunicipal hospitals are different from private hospitals and non-profi
t proprietary hospitals owing to its peculiarity in terms of unique financial
system and personnel regulation. It is misleading when you compare them per s
e using general methods of managerial evaluation and ignoring the underlying d
ifference of individual hospital. This study attempts to use financial analys
is and presents the true income statement encompassing the governmental budget
to evaluate the managerial performance of Taipei Municipal hospitals. Seven
Taipei Municipal hospitals were selected as study samples and covered the fisc
al year of 1997. The findings of this study are summarized as follows:1. Prod
uctivityThe operating revenue per expense in personnel was from 0.65 to 1.22.
The operating revenue per employee was from 650,000 dollars to 1,326,000 doll
ars. The operating income per employee was from 77,000 dollars to 131,000 dol
lars. The adjusted operating income per employee was from ?704,000 dollars to
?561,000 dollars. The final data showed that sample hospitals were in the co
ndition of deficit. 2. The governmental budget was about 51.6% to 112.8% of th
e operating revenue. The accounts receivable turnover ratio was from 3.67 to
5.76. The inventory turnover ratio was from 12.3 to 19.6. The percentage of
drug income on operating revenue was about 15.6% to 34.5%. The percentage of
drug-medical material cost on operating revenue was about 22.3% to 40.4%. 3.
In whatever aspects, three among these hospitals had poorer managerial perfor
mance. Nevertheless the performance bonus of doctors in two of the three hosp
itals ranked one and five respectively. The result was not matched with the pe
rformance status. 4. Service quantityThe outpatient numbers per doctor were fr
om 1571.5 from 4824.3 during one year. The total patient care days per doctor
were from 532.0 to 1818.8 during one year.5. In analyzing the budget of medic
al facility in fiscal year of 1998, no system or strict rules in the distribut
ion of governmental budgets was observed. It was chiefly influenced by the di
rectors of city government, city health department , hospitals or councilors.
6. Though financial analysis technique could reveal the financial structure of
hospitals, comparison among these hospitals was still difficult. The true in
come statement encompassing the governmental budget and the productivity of em
ployee seemed to be better indices for the evaluation of actual performance st
atus.In the last chapter of this study some suggestions were provided for poli
cy making of municipal hospital administration as well as future studies.
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