Analysis of Financial and Operating status among Taipei Municipal Hospitals - FY 1997

• Main Authors: Lee, Yen-Hsien, 李彥憲
• Other Authors: Chih-Liang Yuang
• Format: Others
• Language: zh-TW
• Published: 1998
• Online Access: http://ndltd.ncl.edu.tw/handle/59333246132036256492

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.