The Analysis of Financial Performance for the Hospitals of Department of Health, Executive Yuan, Taiwan, R.O.C.

• Main Authors: Tz-Yun Kang, 康子芸
• Other Authors: Hui-Chu Lang
• Format: Others
• Language: zh-TW
• Published: 2012
• Online Access: http://ndltd.ncl.edu.tw/handle/91229051349747349671

碩士 === 國立陽明大學 === 醫務管理研究所 === 100 === In this study analysis of financial performance for the hospitals of Department of Health, Executive Yuan from 2007 to 2009. At the first stage, we refer to the variables used from domestic and the international relevant literature, these variables after finishing the questionnaire through expert validity, understanding of those financial indicators suitable for used to measure the hospital of the Department of Health, Executive Yuan for financial performance analysis, and through factor analysis to identify key financial indicators of each dimension. At the second stage, multivariate analysis of variance was used to analysis the differences of financial performance between different types of hospitals (level, size, region, and evaluation results) and whether its financial performance is a significant difference or not. The results showed that: (1) The Hospitals of Department of Health, Executive Yuan in different levels of its financial performance in the profitability and liquidity are significant difference. (2) The Hospitals of Department of Health, Executive Yuan in different sizes of its financial performance in the profitability, cost management and liquidity are significant difference. (3) The Hospitals of Department of Health, Executive Yuan in different regions of its financial performance in the profitability, cost management and liquidity are significant difference. (4) The Hospitals of Department of Health, Executive Yuan in different evaluation results of its financial performance in the profitability are significant difference.