한국산학기술학회논문지 (Journal of the Korea Academia-Industrial cooperation Society)

  • 제19권2호
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  • Pages.405-412
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  • 2018
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  • 1975-4701(pISSN)
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  • 2288-4688(eISSN)
한국산학기술학회 (The Korea Academia-Industrial cooperation Society)
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대학병원 예산시스템의 특성이 예산슬랙에 미치는 영향

The Effect of University Hospital Budgeting System Characteristics on Budgetary Slack

  • 정태영 (유원대학교 의료보건행정학과) ;
  • 이서준 (고려대학교 대학원 보건과학과 BK21PLUS 인간생명-사회환경 상호작용 융합사업단) ;
  • 한재훈 (가톨릭대학교 가톨릭중앙의료원 기획예산팀)
  • Jung, Tae-young (Department of Medical & Health Administration, U1 University) ;
  • Lee, Seo-joon (BK21PLUS Program in 'Embodiment: Health-Society Interaction', Department of Public Health Sciences, Graduate School, Korea University) ;
  • Han, Jae-hoon (Planning & Budget Division, Catholic Medical Center, The Catholic University of Korea)
  • 투고 : 2017.10.19
  • 심사 : 2018.02.02
  • 발행 : 2018.02.28
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초록

예산은 조직성과의 체계적 관리와 조직상황을 진단하는데 중요한 관리도구이다. 병원은 비영리 조직으로서, 효율적인 예산집행이 중요하지만 현재 국내에는 병원의 예산슬랙에 관한 연구가 부족한 실정이다. 이에 본 연구가 수행되었다. 본 연구의 목적은 병원 예산시스템의 특성이 예산슬랙에 미치는 영향을 규명하는 것이다. 본 연구의 자료는 서울 소재 일개 대학병원의 예산 담당자 118명을 대상으로 자기기입식 설문조사를 시행하였다. 본 자료수집 기간은 2015년 7월 14일부터 7월 22일까지이다. 설문에 응답한 데이터는 STATA 14.0을 이용하여 빈도분석, 상관분석 및 회귀분석을 시행하였다. 연구결과 예산시스템의 특성 중 정보비대칭은 예산슬랙을 유의하게 증가시켰다. 반면에 예산 피드백과 예산 동기부여는 예산슬랙을 유의하게 감소시키는 것으로 나타났다. 본 연구결과 병원 직원 간 예산관련 정보의 원활한 공유가 효율적인 병원경영을 위해 중요하며, 예산슬랙을 체계적으로 관리하기 위해 예산행위에 있어서 예산피드백과 동기부여를 강화하는 것이 필요한 것으로 나타났다. 본 연구는 병원 예산슬랙 영향요인에 관한 연구가 부족한 상황에서, 예산슬랙 연구에 대한 관심을 환기시키고 국내 의료기관들의 경영 효율성을 향상시키는데 실증적인 기초자료를 제공해 줄 수 있을 것으로 사료된다.

The budget is an essential tool for the systematic management of the organizational performance and for diagnosing the status of an organization. Effective budget execution is important to hospital management due to the nonprofit nature of hospitals. On the other hand, there are few studies regarding the budgetary slack of hospitals in Korea. The purpose of this study was to investigate the effects of the university hospital budgeting system characteristics on the budgetary slack. For this purpose, the data from 118 staff of a university hospital located in Seoul were collected by self-administered surveys. Frequency analysis, correlation analysis, and multiple regression analysis were carried out using Stata Ver. 14. The main results of this study were as follows. First, information asymmetry has a positive influence on the budgetary slack. Second, budget feedback and budget motivation have a negative effect on the budgetary slack. These findings suggest that the sharing of budget-related information among hospital staff is important for efficient hospital management. In addition, it is necessary to establish ways to enhance the feedback and motivation in budgetary activities for managing the budgetary slack systematically. The major strength of this study is that it draws attention to research concerning the budgetary slack of hospitals in the absence of research on the budgetary slack. The significance of this study was to provide an empirical basis for improving the efficiency of hospital management.

키워드

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