Analysis of factors relevant to the revenue and expense of medical association hospital

Abstract

To identify factors relevant to the revenue and expense of medical association hospital, multiple regression analysis was conducted by setting the revenue-and-expense ratio as the dependent variable and hospital business management indices as the independent variables. The result made clear that the revenue and expense of medical association hospital had a close relation with the inpatient per-person-per-day hospitalization profit, the number of inpatients per doctor, the cost-of-materials ratio and the number of outpatients per doctor. Also, medical association hospital which was relatively high in the revenue-and-expense ratio had a strong relation with the personnel expenditure ratio in addition to the cost-of-materials ratio and the inpatient per-person-per-day hospitalization profit. It was suggested that the control of the cost-of-materials ratio and the personnel expenditure ratio, and the improvement of the inpatient per-person-per-day hospitalization profit contributed to the improvement of the revenue and expense. It further became apparent that factors relevant to the revenue and expense of medical association hospital varied according to the nurse to bed ratio and the number of hospital beds.