Health policies have changes for the integrated plan of health care services in Taiwan since 1980. Managers and administrators of health care service have to decrease the medical cost, make a reasonable distribution of resources, and increase operating performance for solving problems like the increase of medical expense, the change of consumers’ needs and health policies, and competition of industries.
According to statistical data from Department of Health, the medical expense was increased from 224,700 million in 1995 to 307,900 million in 2001. The yearly increasing rate was 5.55%. Outpatient clinical expense was 52.66% and inpatient clinical expense was 32.7% of total. The rate of medical expense in GNP was increased from 4.85% to 5.66%. Increasing medical expense made heavily competition of health care resources. Hospitals play caring roles for disease prevention and health promotion. Operating performances of hospitals reflect on medical quality and availability, but information about operating performances of hospitals are still unknown. The purpose of this study is to examine the financial position, ratio, profitability, and efficiency of hospitals. Data of Industry Commerce Service Census from Directorate-General of Budget, Accounting and Statistics will be analyzed.
The t-test and ANOVA were identified that profitability and efficiency of hospitals were correlated with the organizational characteristics.Results of this study can provide referral information for those involved in health care service industries to increase competition of operating performance.