The relationship between inventory management and financial performance of the hospitals

• Main Authors: TSENG,JEN-HUANG, 曾仁皇
• Other Authors: LEE,CHIA-LING
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/04270026419631443855

碩士 === 國立中正大學 === 會計與資訊科技研究所碩士在職專班 === 104 === The operating sales growth in Taiwan medical healthcare institutions was regulated by national health insurance system. Many hospitals using medical treatment methods to reduce the cost . They reduce process waste to increase profits. Little research studies using the hospital inventory management to improve hospital performance. This study uses Taiwan hospitals as the research object. The possible reason is that hospitals having high " Herfindahl-Hirschman Index "would have high bargaining power in medical market high, which can convince the public and National Health Insurance Administration Ministry of health and welfare to accept a higher amo This study uses inventory turnover rate to proxy for inventory management ability. The results indicate that inventory turnover is negative associated with medical gross profits. This suggests that hospitals increase operating income by decreasing pharmaceutical material expense ratio.