| Summary: | 碩士 === 東吳大學 === 會計學系 === 93 === The main purpose of the research is to investigate the way to promote Hospitals and Clinics Operation Performance while maintaining good medical quality and preventing loss. The other major objective of the research is to explore factors that affect Operation Performance of Hospitals and Clinics. Furthermore, relationships between each factor and performance of Hospitals and Clinics were also explored.
The general used methods of Performance Valuation are Ratio Analysis, Regression Analysis, and Data Envelopment Analysis. Each method has its own strength and weakness. In this research, the researcher attempted to use Descriptive statistic, one-Way Analysis of Covariance, and Dummy Variable Regression to evaluate Operation Performance of Hospitals and Clinics, to explore factors affecting Operation Performance of Hospitals and Clinics, and to find whether the coefficient correlation is positive or negative.
First, the researcher distinguished Veterans General Hospitals and Veterans Hospitals, the subject of the research, into Academic Medical Center, Metropolitan Hospitals, and Local Community Hospitals and other Hospitals. Then Descriptive statistic was used to evaluate Veterans General Hospitals and Veterans Hospitals Operation Performance. After that, one-Way Analysis of Covariance and Dummy Variable Regression were used to explore factors affecting average total cost of diagnoses and treatments per patient, average variable cost of diagnoses and treatments per patient, surplus of each period, and surplus before labor cost. Further, whether the coefficient correlation of those factors and average total cost of diagnoses and treatments per patient, average variable cost of diagnoses and treatments per patient, surplus of each period, and surplus before labor cost were positive or negative for Veterans General Hospitals and Veterans Hospitals were studied.
Second, the research wrote up the empirical study results. The research distinguished and concluded those factors affecting aggregative Veterans General Hospitals and Veterans Hospitals, Academic Medical Center, Metropolitan Hospitals, Local Community Hospitals and other Hospitals as follows：(a)Factors affecting aggregative Veterans General Hospitals and Veterans Hospitals were total number of personnel, density of personnel (rate of personnel to total diagnoses and treatments), rate of total personnel expenditures to total personnel, total times of diagnoses and treatments, level of oldness of the fixed assets, number of hospitals every 10,000 population in each county, and rate of the number of hospitals to the total number of hospitals and clinics in each county. (b)Factors affecting Veterans General Hospitals were rate of inpatient variable cost to total medical cost, rate of total inpatient-stay days to total times of diagnoses and treatments, number of medical personnel every 10,000 population in each county, rate of the number of hospitals to the total number of hospitals and clinics in each county, rate of the number of beds of every Veterans General Hospitals or Veterans Hospitals to the number of beds of total hospitals in each county, and rate of population above 65 years old to total population in each county. (c)The factor affecting Metropolitan Hospitals was rate of the number of hospitals to the total number of hospitals and clinics in each county. (d)The factor affecting Local Community Hospitals and other Hospitals was total number of personnel.
Finally, the research concluded the research results, and proposed opinions for reference.
|
|---|
