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병원 영업활동으로 인한 현금흐름이 부채상환능력에 미치는 영향

Author
하오현
Journal Title
한국콘텐츠학회 논문지
Publication Year
2017
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Summary

This study analyzed the impact of operating cash flow on debt repayment ability in general hospitals and hospitals using regression analysis, and explored cash flow management strategies for debt risk using multivariate discriminant analysis. The results showed that hospitals manage their debt repayment ability through net income, accounts payable, patient receivables, and inventory, and suggested that various measures should be considered when debt repayment ability is insufficient.

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