| Summary: | 碩士 === 長榮大學 === 經營管理研究所 === 98 === In recent years, in situations of limited medical resources, the competition in all the medical industry heated up, so hospitals have to regard Porter's cost leadership as a role model. In addition, with the arrival of aging society and the self-consciousness of consumers, the hospital industry's were forced to transform their operating style gradually into corporate profits-based guidance, hoping to improve business performance. However, when profits are growing, their profits may flow into the board of directors or the pockets of higher authorities. It can not help but wonder except income of medical matters, are there other sources of income?
In this study, published by the Department of Health, 36 financial statements of financial performance of non-profit proprietary hospitals were use to find out the important financial ratios of each factors when affecting non-profit proprietary hospitals’ financial performance, and applied factor analysis to identify the important financial indicators of each dimension and established a evaluation model of performance for comparison, afterwards, correlation analysis was used to analysis the differences of financial performance between different types of hospitals. The empirical results :
1. Non-profit proprietary hospitals in different sizes of its financial performance in the medical revenue and research and development are significant difference.
2. Non-profit proprietary hospitals in different regions of its financial performance in the research and development and social services are significant difference.
3. Non-profit proprietary hospitals in different attributes of its financial performance in the investment situation and social services are significant difference.
4. Non-profit proprietary hospitals in different levels of its financial performance in the investment situation, research and development and medical revenue are significant difference.
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