Average Contribution Margin Research Articles

Analysis Of The Application Of Food Cost Control With Cost Volume Profit Analysis To Optimize The Profit Of Ocean Garden Restaurant

in order to obtain optimal profit by not neglecting the quality and quantity of the presented menus, (2) know the percentage of food cost compared to the selling price of best seller menu at Ocean Garden Restaurant, and (3) know the selling price of best seller menu at Ocean Garden Restaurant which had been adjusted to the actual food cost standard in order to optimize the profit by using CVP analysis. This research was a case study and was conducted at Ocean Garden Restaurant, Trunojoyo, Malang. The data were analyzed by describing food cost, food percentage, contribution margin, and selling price. Based on the research findings, it was found that the cause of the high food cost was the ineffective food cost control process and food production control and the increase of raw material price that always fluctuated and did not followed by the increase of the selling price. Based on the calculation on the average food cost and average contribution margin, it was found that Ocean Garden’s food cost had a higher value so it required further review and control by the restaurant management.

Simultaneity of green energy and hydrogen production: Analysing the dispatch of a grid-connected electrolyser

Hydrogen is a promising supplement in future energy systems with high penetration rates of renewable energy (RE) generation. As conversion technology between the two secondary energy carriers, hydrogen and electricity, particularly grid-connected electrolysers, have a role to play. During the market ramp-up, grid-connected electrolysers could cause unwanted side-effects through inducing additional CO2 emissions in the power sector. Since the reduction of CO2 constitutes the overall goal, a simultaneity obligation between RE generation and hydrogen production is discussed to prevent indirect emissions from an electrolyser's energy consumption. The paper presents a model framework including a mixed-integer linear program and a Markov chain Monte Carlo simulation for stochastic electricity prices to assess a grid-connected electrolyser's dispatch. Within a case study of the German electricity market, the effect of simultaneity on the dispatch is assessed. The results show that simultaneity reduces the CO2 emission intensity of hydrogen while constraining profits. The choice of the simultaneity interval length affects the electrolyser's average contribution margin from hydrogen production and the corresponding profit at risk, which results from fluctuating RE generation. Regulations aiming at the interface between hydrogen and electricity must consider the trade-off between economic viability, full load hours, and associated emissions of electricity-based hydrogen.

The Business of Employed Plastic Surgery: Creating Your Seat at the Table.

While the landscape of medicine changes, hospital employment continues to gain popularity in surgical specialties. The number of plastic surgeons entering an employed relationship has also grown, offering new opportunities and challenges alike. The authors studied the profitability of plastic surgery to the hospital and the necessity of the specialty to hospital administration through financial net revenue, contribution margin, and payer mix, to help plastic surgeons realize and capitalize on their importance and contribution to the hospital system. Facility net revenue and contribution margin from Houston Methodist West Hospital were evaluated. Average net revenue and contribution margin for inpatient and outpatient cases for plastic surgery, orthopedic surgery, and all combined surgical specialties were studied for the 2018 and 2019 fiscal years. The authors demonstrated net increase per year for both outpatient and inpatient revenue in favor of plastic surgery versus orthopedics and combined surgical specialties. Plastic surgery contributed higher facility net revenue when compared to orthopedics, contributing 20 percent more per outpatient case and 86 percent more per inpatient case. A higher contribution margin for each year was realized for inpatient cases versus orthopedics and combined surgical specialties, increasing by 8 percent and 53 percent and 61 percent and 86 percent, respectively. A surgeon's ability to present objective financial data and develop leadership roles within the hospital system can lead to a favorable outcome for both physician and hospital. An objective dialogue with hospital administration is critical and offers an avenue to negotiate the development of your practice.

Reconstructive Surgeons as Essential Operative Consultants: Quantifying the True Value of Plastic Surgeons to an Academic Medical Center.

The revenue generated by plastic surgeons assisting other surgical services is poorly captured by hospital accounting systems, which categorize solely by attending physician of record. The financial impact of reconstructive surgery is thus systematically underestimated. The authors sought to quantify the overlooked value of plastic surgeons as consultants who facilitate complex and profitable operations. Hospital billing data were reviewed for inpatient operations over a 3-year fiscal period (2015 to 2017). Cases in which a plastic surgeon assisted were identified. Case mix index, a measure of complexity that correlates with profit, and contribution margin, defined as revenue minus cost, were obtained for each case. Five hundred fifty-four cases required a reconstructive surgeon; 18,904 nonconsultation cases were identified for comparison. Average net revenue per case involving a consultation was 1.79 times greater than for control cases (p < 0.0001). Average contribution margin was 1.73 times greater (p < 0.005). The highest contribution margins stemmed from joint cases with cardiothoracic surgery and neurosurgery. Case mix index was significantly higher for consultation cases than for controls (4.5 versus 3.9; p < 0.0001). In 434 cases (78 percent), plastic surgery assisted with an integral aspect of the operation, meaning the surgery could not have been technically performed without reconstructive assistance. The authors' findings demonstrate that cases involving plastic surgeons have a higher profit margin than those performed by any department alone. However, this revenue is not appropriately attributed because of oversimplified financial metrics. The skill set of reconstructive surgeons is an undervalued resource for both patient care and hospital economics.

Economic Impact of Refinements in ERAS Pathways in DIEP Flap Breast Reconstruction.

Enhanced recovery after surgery (ERAS) protocols at our institution have led to an expected decrease in hospital length of stay and opioid consumption for patients treated with deep inferior epigastric perforator (DIEP) flaps for breast reconstruction. We look to examine the economic patterns across these years to see the impact of costs for the patient and institution. This study retrospectively evaluated consecutive patients treated with bilateral DIEP flaps for breast reconstruction between October 2015 and August 2020. We categorized the cases into three categories: pre-ERAS, ERAS, ERAS + bupivacaine. Primary outcomes observed included the contribution margin per operating suite case minute and total cost to the patient. An analysis of variance determined whether there was a difference between the three groups and a Tukey post-hoc analysis made pairwise comparisons. A p-value < 0.05 was significant. A total of 268 cases of bilateral DIEPs performed by the two senior authors were analyzed in this study. Seventy-four cases were pre-ERAS, 72 were ERAS, and 122 were ERAS + bupivacaine. There was a statistical difference between the contribution margin per operating minute. A Tukey post hoc test revealed that the average contribution margin per operating suite case minute was significantly higher for the ERAS and ERAS + bupivacaine compared with the pre-ERAS groups.There was a statistically significant difference between the total cost to the patients. A Tukey post hoc test revealed that the average total cost to the patient was statistically significantly lower for the ERAS and ERAS + bupivacaine compared with the pre-ERAS group. Implementation of ERAS and continued improvements in ERAS resulted in significantly decreased costs for the patient and increased profitability for the hospital. Investing in improvements to ERAS protocols can improve profitability for the institution while simultaneously improving costs and access to care for patients in need of breast reconstruction.

Establishment of a per oral endoscopic myotomy program at a rural tertiary care center.

This study's purpose is to determine the application and effectiveness of a POEM program in the rural healthcare setting. Achalasia has a substantial impact on the lives of afflicted patients. Traditionally, a Heller myotomy with fundoplication has been the standard of care for treatment. In 2008, the first per oral endoscopic myotomy (POEM) was performed in Japan. Since 2017, our rural healthcare institution has performed approximately 60 POEMs. An IRB approved, single-institution retrospective review of patient outcomes after POEM was performed along with prospective analysis of post-operative surveys. An institutional cost analysis was also performed. Demographic and qualitative variables were measured and included PPI use, a Likert scale of 0-5 for progressively worsening symptoms of heartburn, dysphagia, and regurgitation. In addition, we included a Dysphagia Outcome and Severity Scale. The number of myotomy operations increased from 4.5 per year to 28.8 per year after initiation of the POEM program. Mean Likert scale scores were 0.91, 0.73, and 1 for heartburn, dysphagia, and regurgitation, respectively. 72.5% percent of patients were satisfied with their present condition. 87.5% of patients reported minimal or no dysphagia on the Dysphagia Severity Scale. Intraoperative costs were $2477 for laparoscopic myotomy and $1650 for POEM. The capital expense of the equipment required to perform POEM was $110,232. Average contribution margin per case was $6024. The procedure pays off capital outlay upon completion of the 19th case. This study shows that patients have excellent symptom control after POEM. When compared to the institution's laparoscopic myotomy volume, POEM far surpasses in terms of operative volume and monetary benefit. Examination of these data shows that a rural hospital can successfully employ a state-of-the-art intervention when there is a population in need and an infrastructure in place.

Input and Output Driven Sales Personnel Performance Measures: Insights from an Experiment

It is a globally accepted strategy that, retaining existing consumers is significantly cost effective than focussing on acquiring new consumers. In brick-and-mortar retailing, sales personnel play the most important and complex role whereby they are the ones who are connected to consumers directly on a real-time basis. It is observed that the majority of brick-and-mortar retailers in India use measures to measure sales personnel performance which is mathematically derived numbers viz. average transaction value (ATV), average basket size (ABS) and contribution margin percentage (GM%) and these are all output driven measures. Such output driven measures are making the sales personnel’s role furthermore complex and in turn, their focus is expected to have shifted from consumer needs to these output driven measures set by their management. In this research, we have carried out an experiment using input driven measures viz. category invoice penetration (CIP) and invoices/bills generated by the sales personnel per day and evaluated the change in: (a) sales personal attitude towards consumer orientation and (b) overall store profitability.

Input and Output Driven Sales Personnel Performance Measures: Insights from an Experiment

It is a globally accepted strategy that, retaining existing consumers is significantly cost effective than focussing on acquiring new consumers. In brick-and-mortar retailing, sales personnel play the most important and complex role whereby they are the ones who are connected to consumers directly on a real-time basis. It is observed that the majority of brick-and-mortar retailers in India use measures to measure sales personnel performance which is mathematically derived numbers viz. average transaction value (ATV), average basket size (ABS) and contribution margin percentage (GM%) and these are all output driven measures. Such output driven measures are making the sales personnel’s role further more complex and in turn, their focus is expected to have shifted from consumer needs to these output driven measures set by their management. In this research, we have carried out an experiment using input driven measures viz. category invoice penetration(CIP) and invoices/bills generated by the sales personnel per day and evaluated the change in(a) sales personal attitude towards consumer orientation and (b) overall store profitability.

Input and Output Driven Sales Personnel Performance Measures: Insights from an Experiment

It is a globally accepted strategy that, retaining existing consumers is significantly costeffective than focussing on acquiring new consumers. In brick-and-mortar retailing, salespersonnel play the most important and complex role whereby they are the ones who areconnected to consumers directly on a real-time basis. It is observed that the majority ofbrick-and-mortar retailers in India use measures to measure sales personnel performancewhich is mathematically derived numbers viz. average transaction value (ATV), averagebasket size (ABS) and contribution margin percentage (GM%) and these are all outputdriven measures. Such output driven measures are making the sales personnel’s rolefurthermore complex and in turn, their focus is expected to have shifted from consumerneeds to these output driven measures set by their management. In this research, we havecarried out an experiment using input driven measures viz. category invoice penetration(CIP) and invoices/bills generated by the sales personnel per day and evaluated the change in(a) sales personal attitude towards consumer orientation and (b) overall store profitability.

Fenestrated endovascular aneurysm repair is financially viable at a high-volume medical center with positive hospital contribution margins and physician payment

ObjectiveTo examine hospital finances and physician payment associated with fenestrated endovascular aneurysm repair (FEVAR) for complex aortic disease at a high-volume center and to compare the costs and reimbursements for FEVAR with open repair, and their trends over time. MethodsClinical and financial data were collected retrospectively from electronic medical and administrative records. Data for each patient included inpatient and outpatient encounters 3 months before and 12 months after the primary aneurysm operation. ResultsBetween 2007 and 2017, 157 and 71 patients were treated with physician-modified endograft (PMEG) and Cook Zenith Fenestrated (ZFEN) repair, respectively. Twenty-one patients who were evaluated for FEVAR underwent open repair instead. The 228 FEVAR patients provided a total positive contribution margin (reimbursements minus direct costs) of $2.65 million. The index encounter (the primary aneurysm operation and hospitalization) accounted for the majority (90.6%) of the total contribution margin. The largest component (50.3%) of direct cost for FEVAR from the index encounter was implant/graft expenses. The average direct costs for FEVAR and for open repair from the index encounter were $34,688 and $35,020, respectively. The average contribution margins for FEVAR and for open repair were approximately $10,548 and $21,349, respectively, attributable to differences in reimbursement. The average direct cost for FEVAR trended down over time as cumulative experience increased. Average reimbursement for FEVAR increased after Centers for Medicare and Medicaid Services approved payments with the Investigational Device Exemption (IDE) trial for PMEG in 2011, and a new technology add-on payment for ZFEN in 2012. These factors transitioned the average contribution margin from negative to positive in 2012. The average physician payments for PMEG increased from $128 to $5848 after the start of the IDE trial. The average physician payments for ZFEN and for open repair between 2011 and 2017 were $7597 and $7781, respectively. ConclusionsFEVAR can be performed at a high-volume medical center with positive contribution margins and with comparable physician payments to open repair. At this institution, hospital reimbursement and physician payments improved for PMEG with participation in an IDE trial, while hospital direct costs decreased for both PMEG and ZFEN with accumulated experience.

PEMANFAATAN ANALISIS BIAYA VOLUME LABA SEBAGAI ALAT DALAM PERENCANAAN LABA PADA PT INKO JAVA SEMARANG

Cost profit volume analysis is a tool used by management to do a shortterm profit planning by using an approach to costs, volume of sales, and profits. The purpose of its research is to determine the application of the analysis of cost volume profit at PT Inko Java Semarang in profit planning with the calculation of contribution margin, contribution margin ratio, break-even point, the analysis of the profit target, margin of safety, degree of operating leverage, shut down point, and sensitivity analysis. Data that used in this final project is secondary data consist of the sales and costs data in 2017. Data collection was obtained by interview and documentation. The writing method thatused are description and exposition method. The results of this research showed that break-even point was at the sales value of Rp 51.560.373.141,52 or 148.868 units with an average contribution margin per unit of Rp 41.217,04and contribution margin ratio amounted to 11,90%. The profit target set at 1% of the sales in 2017. To reach the expeceted profit, the volume of sales must be Rp 55.520.899.913. Margin of safety are Rp 3.960.526.771,48or by 7,13% and the degree of operating leverage amounted to 11,90. Shut down point occurs at the level of sales of Rp 45.823.939.568,56.

Factors Affecting the Cost and Profitability of Arthroscopic Rotator Cuff Repair

To examine the cost metrics and profitability of rotator cuff repairs (RCRs) in a large health care system. A retrospective study was performed using value analysis team data from 2 hospitals within a large metropolitan health system from 2010 to 2014. Cost and profit metrics were collected and compared against surgeon volume, surgeon subspecialty training, implant costs, Current Procedural Terminology (CPT) coding, length of stay, and hospital site. A total of 5,899 RCRs were identified with a mean contribution margin of $2,133. Surgical supplies were the largest contributor to direct costs. Hospital site also significantly affected contribution margin ($1,912 at hospital 1 vs $3,129 at hospital 2, P < .001). The number of billed CPT codes was not significantly correlated to contribution margin; however, significant differences were noted in contribution margin and direct cost associated with different CPT code combinations, with arthroscopic RCR with subacromial decompression and distal clavicle excision being the most profitable, at an average contribution margin of $2,147. There was no correlation between surgeon volume and contribution margin or direct cost. Our overall findings show that improvement in the profitability of arthroscopic RCR for hospital systems is possible, both by examining institutions' direct costs and by providing individual surgeons with cost breakdowns and contribution margin information to improve the profitability of their practice. Level IV, economic and decision analysis.

Analisis Biaya Volume Laba Sebagai Alat Perencanaan Laba Pada Cv Waringin Putih Semarang

&lt;p&gt;This final project discusses how profit planning at CV Waringin &lt;br /&gt;Putih Semarang by applying the cost volume profit analysis. The purpose of &lt;br /&gt;this final project is to calculate the contribusion margin, break even point, &lt;br /&gt;profit planning in 2017, margin of safety, degree of operating leverage, and &lt;br /&gt;shut down point, and also to examine the asumpsions that affect profit at CV &lt;br /&gt;Waringin Putih Semarang with sensitivity analysis.&lt;br /&gt;The method of collecting data used in this final project is interviews, and &lt;br /&gt;documentation. The data used are secondary data obtained from CV Waringin &lt;br /&gt;Putih Semarang includes sales data, cost data, and general overview of the &lt;br /&gt;company. The writing of this final project used description method and &lt;br /&gt;exposition method. Description method used to describe the general overview of &lt;br /&gt;the company, while exposition method used to calculate the approaches that &lt;br /&gt;will be used to describe the cost volume profit analysis.&lt;br /&gt;Based on the cost volume profit analysis has been done, obtained the weighted &lt;br /&gt;average contribution margin of Rp20.638,73 per m2. Sales to break even point &lt;br /&gt;as much as 24.024 m2. Sales to reach the profit target increased by 17,21 %, or &lt;br /&gt;as much as 66.026 m2. Margin of safety is 63,62% and degree of operating &lt;br /&gt;leverage is about 1,74, and also sales to shut down point as much as 20.655 m2.&lt;/p&gt;

Understanding the quality–quantity conundrum of customer referral programs: effects of contribution margin, extraversion, and opinion leadership

Firms can substantially profit from customer referrals, but they must understand the different stages of the referral process to determine what drives the number of referrals (first stage), conversion (second stage), and average contribution margin per referral (third stage). Applying a framework that integrates perceptual and behavioral drivers, this study uses a financial services company’s customer survey and transaction data to investigate how the effect of contribution margins of referring customers at all three stages depends on their perceived extraversion and opinion leadership. Extreme extraversion and opinion leadership diminish the positive effect of the contribution margins of referring customers on the number of referrals; their effect on the number of successful referrals is insignificant. In terms of the contribution margin of successful referrals, extraversion has a negative and opinion leadership a positive moderating effect.

Economic analysis of transarterial chemoembolization (TACE) versus stereotactic body radiotherapy (SBRT) for the treatment of hepatocellular carcinoma (HCC).

508 Background: For HCC patients undergoing liver transplantation (LT), local treatment as a "bridge" is standard to decrease tumor burden. The most common treatment is TACE, but the best and cheapest bridging modality is unclear. We prospectively compared SBRT to TACE as a bridge for HCC patients undergoing LT. We then compared the cost of the two strategies. Methods: From 9/2014-1/2017, 31 patients within Milan Criteria with C-P Class A/B cirrhosis were randomized to TACE vs. SBRT. TACE patients received 2 treatments one month apart utilizing DEBDOX beads (n = 17) and were hospitalized for symptom management. Patients receiving SBRT (n = 14) received outpatient treatment comprising 5 fractions of radiation using fiducials. Using EPSI, the institutional cost accounting and clinical data base, all patients treated were analysed. Financial and cost data was used to calculate the average contribution margin (total payment minus direct cost) for each type of treatment and then multiplied for each patient by the number of treatments involved. Results: See table. Conclusions: SBRT costs less than TACE to treat HCC. Given reduced reimbursement for hospitalizations post-TACE, additional opportunity costs may be available at given institutions depending on bed availability. Clinical trial information: NCT02182687. [Table: see text]

Is it time to rebalance the case mix? A portfolio analysis of direct catheterization laboratory costs over a 5-year period.

BackgroundCardiac catheterization laboratories (CLL) have continued to function as profit centers for hospitals. Due to a high percentage of material and labor costs, they are natural targets for process improvement. Our study applied a contribution margin (CBM) concept to evaluate costs and cost dynamics over a 5-year period.MethodsWe retrospectively analyzed all procedures performed at a tertiary heart center between 2007 and 2011. Total variable costs, including labor time, material, and maintenance-expenses, were allocated at a global as well as a procedural level. CBM and CBM ratios were calculated by integration of individual DRG revenues.ResultsAnnual case volume increased from 1288 to 1545. In parallel, overall profitability improved as indicated by a 2% increase in CBM ratio and a higher CBM generated per hour of CLL working time (4325 vs. 5892 €, p < 0.001). Coronary angiography generated higher average CBMs per hour than coronary or electrophysiological interventions (5831 vs. 3458 vs. 1495 €; p < 0.001). The latter are characterized by relatively high per case material expenditures. On a procedural level, DRG-specific trends as a steady improvement of examination time or an increase in material costs were detectable.ConclusionsThe CBM concept allows a comprehensive analysis of CLL costs and cost dynamics. From a health service providers view, its range of application includes global profitability analysis, portfolio evaluation, and a detailed cost analysis of specific service lines. From a healthcare payers perspective, it may help to monitor hospital activities and to provide a solid data basis in cases where inappropriate developments are suspected. The calculation principle is simple which may increase user acceptance and thus the motivation of team members.Electronic supplementary materialThe online version of this article (doi:10.1186/s40001-016-0238-5) contains supplementary material, which is available to authorized users.

An approach to investigate the costs of herbicide‐resistant Alopecurus myosuroides

SummaryHerbicide resistance in Alopecurus myosuroides causes severe problems in Western European cropping systems. Costs of herbicide resistance were investigated in this study by analysing variable production costs and sales revenues. Three farms were selected for this study, with winter wheat as the dominating crop in all farms. Resistance in A. myosuroides populations was verified at all locations. Four farming approaches were simulated over a period of 20 years: (i) continuing the actual cropping system without increase of resistance, (ii) continuing the actual cropping system with increase of resistance, (iii) changing cropping practice to overcome resistance and (iv) changing cropping practice to prevent resistance. Contribution margins representing the proportion of sales revenue that is not consumed by variable costs were calculated for all approaches. Comparative static simulations showed that average contribution margins in a cropping system with more than 60% winter cereals and reduced tillage practice dropped from 807 € ha−1 a−1 without herbicide resistance to 307 € ha−1 a−1 with herbicide resistance. Alopecurus myosuroides population densities increased to more than 1000 plants m−2. Diverse crop rotations, including spring crops, clover–grass leys and intensive tillage, suppressed A. myosuroides populations, and average contribution margin was 630 € ha−1 a−1. Preventive methods with rotations of winter cereals and spring crops with less clover–grass leys resulted in an average contribution margin of 691 € ha−1 a−1. In conclusion, rotations of winter cereals and spring crops combined with inversion tillage and herbicides provide stable yields and can prevent weed population increase.

Textile Industry in Bangladesh : An Analysis of CVP

The primary attempt of this paper is to evaluate the performance of manufacturing companies based on CVP (Cost-Volume-Profit) analysis in Bangladesh. To attain this purpose, 14 manufacturing companies have been surveyed from Textile Industry. This study has also been attempted to examine the influence of key indicators of CVP analysis in performance evaluation in textile industry. The study finds that the average contribution margin ratios are 16.13% in the year 2013 and 15.57% in the year 2012. So, average contribution margin ratio has increased by 0.56% in the year 2013. Again the average margin of safety percentage (MS %) are 53.59% in the year 2013 and 51.46% in the year 2012. So, average margin of safety percentage has increased by 2.13% in the year 2013. This indicators represent textile industry is increasing operating profit with contribution margin. Finally, findings inform that the other indicators of CVP techniques such as contribution margin, break-even-sales, and margin of safety have changed positively where the degree of operation leverage (DOL) and earnings per share (EPS) have changed negatively in the year 2013 than the year 2012. This study also provides some suggestions against precincts in applying CVP as a measure of performance.

(937) - Cost Analysis of Leading Causes for LVAD Patient Readmissions

Purpose: This single-center retrospective study addresses cost and net income for leading causes of readmissions for patients supported by continuous-flow left ventricular assist devices (LVADs). Methods: Leading causes of readmissions were identified, along with baseline characteristics of the patient population. Length of stay (LOS) and financial data were collected for direct costs, indirect costs, contribution margin and net income, per readmission (n= 153 events). LOS, cost and net income per type of readmission were characterized. ANOVA was used to test for significance between readmission types (p< 0.05). Results: Leading causes of readmissions were identified as GI bleeding, “other” (per INTERMACS definition), CVA/TIA symptoms, VT and/or AICD fire, other infection, and hemolysis. Combined causes accounted for 64.3% of readmissions. Payer mix was composed of 55.2% Medicare, 28.4% private insurance and 16.4% Medicaid. Patients in the hemolysis group had the largest average cost (average direct + indirect cost $141,791, LOS 8 days), which was significant in comparison to patients with CVA/TIA symptoms (average direct + indirect cost $15,690, LOS 4 days) (p= 0.043). The category “other” resulted in the highest contribution margin (average $6,195 per readmission). Surprisingly, categories of GI bleed, CVA/TIA symptoms, and hemolysis all had an average contribution margin of approximately +/$1,000. The average LOS for the combined causes of readmissions was 6 days, contribution margin was $2,425 and net income was -$13,744. Conclusion: This study offers for the first time an insight into the financial implications of the leading causes of readmissions for LVAD patients. Analysis shows a small contribution margin can be attained from treating LVAD patients for common types of readmissions. By identifying costs and net income associated with specific types of readmissions, financial and clinical strategies can be employed to improve screening and treatment efficiency.

이익분석을 통한 공공의료원 경영성과분석에 대한 일 접근

본 연구는 국세청에서 공시한 2012년도 공공의료원의 손익계산서 분석을 통해 이익 측면에서의 공공의료원의 경영 분석에 대해 살펴보고자 한 것이다. 국세청에 공시된 2012년 공공의료원의 재무제표 총 38건의 손익계산서 중 중복된 자료를 제외하고 매출액, 매출원가, 판매비와 관리비의 구분 표기가 가능한 자료를 추출하여 최종 22건의 자료를 이용하였다. 분석에는 의료이익, 공헌이익, 매출액 추세를 이용하였다. 공공의료원의 의료이익을 분석한 결과 22개 공공의료원의 평균 의료이익은 손실로 -4,678.9백만 원이었고, 평균공헌이익은 12,572.5백만 원, 매출이 증가한 의료원의 평균 매출 증가액은 1,299.1백만 원이었다. 결과적으로 공공의료원의 의료이익은 손실이나 공헌이익이 발생하고 있고, 아울러 약 2/3의 의료원에서 매출액 증가 추이를 보이는 바 개별 의료원 차원만을 고려한 경영 의사결정 시에는 신중한 접근이 필요하며, 공공의료원이 전국에 지역별 거점 기관의 성격으로 개설되어 있는 국가 공공의료망의 일부라는 측면에서 전사적 차원, 즉 국가적 차원에서의 경영분석과 판단이 이루어져야 함을 제안한다. The aim is to analyze a performance evaluation of local governmental public hospitals. Data were collected from public disclosure system DB of National Tax Service on 15 July 2013. Twenty-two income statements of local governmental public hospitals were analyzed using descriptive statistic analysis. The analyzing factors were medical operating profit, contribution margin, and trend of operating profit. The important result was that the medical operating profit was negative, average medical operating profit was -4,678.9 million won. However, the contribution margin was positive in all local governmental public hospitals, and average contribution margin was 12,572.5 million won. The trend of operating profit was positive in 15 local governmental public hospitals between 2011 and 2012. The average increased operating profit was 1,299.1 million won. Through this result, we suggest that not only individual public health hospital perspective, but also the enterprise wide perspective like nation was significantly considered to make decision of closure or maintain of local governmental public hospitals.