查詢結果分析
相關文獻
- The Financial Statement Analysis of Not-for-profit Medical Institutions in Taiwan: An Application of the DEA Approach
- 以平衡計分卡與資料包絡分析法評估國軍醫院之經營績效
- 科技大學學術單位經營績效評估之研究
- 臺灣公民營銀行經營效率之比較:資料包絡分析法的應用
- 應用DEA模型分析高雄市垃圾清運區隊之生產效率
- 五種臺股指數績效與均異效率性之評估
- 物流供應鍊之整合度研究
- 臺灣連鎖便利商店經營效率之研究
- 臺灣良質米與一般稻米生產效率之比較分析--資料包絡分析法之應用
- 從工業減廢基線清查談環境績效指標
頁籤選單縮合
| 題 名 | The Financial Statement Analysis of Not-for-profit Medical Institutions in Taiwan: An Application of the DEA Approach=臺灣非營利醫療機構之財務報表分析:資料包絡分析法的應用 |
|---|---|
| 作 者 | 郭振雄; 羅光達; | 書刊名 | 管理與系統 |
| 卷 期 | 22:2 2015.04[民104.04] |
| 頁 次 | 頁205-228 |
| 分類號 | 419.22 |
| 關鍵詞 | 非營利醫療機構; 資料包絡分析法; 績效指標; 社區公益服務; Not-for-profit medical institutions; Data envelopment analysis; Performance index; Community benefit service; |
| 語 文 | 英文(English) |
| 中文摘要 | 本文採用資料包絡分析法(data envelopment analysis; DEA)來計算臺灣46家非營利醫療機構的財務績效指標。本文在計算非營利醫療機構的財務績效指標時,亦將其商業與社會的角色同時納入考量。本研究的實證結果顯示,透過DEA方法計算而得的財務績效指標與八個傳統財務比率之間具有高度的相關性。同時,DEA方法計算的財務績效指標,不僅涵蓋醫療機構的獲利性與資產使用效率的資訊,也包括其提供社區公益服務的資訊。此外,實證結果也顯示,醫療機構的健保給付等級與其財務績效指標間呈現正向關係。換言之,本研究的樣本顯示醫院的健保給付等級愈高,除了表示其醫療品質愈高之外,同時也會有著較佳的財務績效表現。因此,本研究認為透過由DEA所計算而得的整體財務績效指標與傳統財務比率的共同分析,更能夠提供非營利醫療機構完整且互補的財務表現之訊息。 |
| 英文摘要 | This study employs the data envelopment analysis (DEA) to compute the financial performance index of 46 not-for-profit medical institutions in Taiwan. The results suggest that our DEA financial performance index relates highly with eight major financial ratios that represent both operational and social roles of not-for-profit medical institutions. The DEA financial performance index encompasses not only profitability and information regarding the efficiency of assets usage, but also information regarding services of benefit to the community. In addition, the results further show that not-for-profit medical institutions in different accreditation statuses also have different financial performance. In our sample, a hospital with a higher accreditation status or better medical quality will have better financial performance. Hence, this study concludes that complementing the DEA approach with the traditional ratio analysis permits more detailed analysis of performance measures for not-for-profit medical institutions in Taiwan. |
本系統中英文摘要資訊取自各篇刊載內容。