学校法人20大学の事業活動収支差額比率に影響する要因の検討

抄録

Objectives: The objective of this study is to examine the factors that influence the operation income and expenditure balance ratio of school corporations running university hospitals by multiple regression analysis.

Methods: 1. We conducted cluster analysis of the financial ratio and classified the school corporations into those running colleges and universities.

2. We conducted multiple regression analysis using the operation income and expenditure balance ratio of the colleges as the variables and the Diagnosis Procedure Combination data as the explaining variables.

3. The predictive expression was used for multiple regression analysis.

Results: 1. The school corporations were divided into those running universities (7), colleges (20) and others. The medical income ratio and the debt ratio were high and the student payment ratio was low in the colleges.

2. The numbers of emergency care hospitalizations, operations, radiation therapies, and ambulance conveyances, and the complexity index had a positive influence on the operation income and expenditure balance ratio. On the other hand, the number of general anesthesia procedures, the cover rate index, and the emergency care index had a negative influence.

3. The predictive expression was as follows.

Operation income and expenditure balance ratio = 0.027 × number of emergency care hospitalizations + 0.005 × number of operations + 0.019 × number of radiation therapies + 0.007 × number of ambulance conveyances – 0.003 × number of general anesthesia procedures + 648.344 × complexity index – 5877.210 × cover rate index – 2746.415 × emergency care index – 38.647

Conclusion: In colleges, the number of emergency care hospitalizations, the number of operations, the number of radiation therapies, and the number of ambulance conveyances and the complexity index were factors for gaining ordinary profit.