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Efficiency Analysis of Financial Management Administration of ABC Hospital Using Financial Ratio Analysis Method

机译：基于财务比率分析法的ABC医院财务管理行政效率分析

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This paper evaluated the financial performance of ABC hospital within the period of 2012 to 2013. To overcome the problems faced by the hospital related to how to measure and presented its financial performance in which financial ratio analysis was undertaken. These financial ratios were employed to measure the liquidity, assets utilization, long-term solvency and profitability of the hospital. This analysis was conducted in order to prove whether the hospital has been managed efficiently or not in accordance to Indonesian Hospital Quality Accreditation as stated in its clause on Administration Standard No. 5 Parameter No. 3 that the hospital financial management shall be conducted in appropriate way in order to guarantee its operation efficiently. The result showed that overall financial performance of ABC hospital increased considerably in those two years of the analysis. A significant change was occurred on its solvency ratio which was decreased from -2% to -8%, indicating its loose dependency due to its founder\u27s strong financial support. Therefore, based on this favorable result, the hospital was regarded to have efficient hospital management and thus, together with other standard fulfillment, it was accredited by Indonesian Health Ministry.

机译：本文评估了ABC医院在2012年至2013年期间的财务绩效。为克服该医院面临的与如何衡量有关的问题，并提出了进行财务比率分析的财务绩效。这些财务比率用于衡量医院的流动性，资产利用率，长期偿付能力和盈利能力。进行此分析是为了证明医院是否根据印尼医院质量认证（如其管理标准第5号参数3中的条款所述）进行了有效管理，医院财务管理应以适当方式进行为了保证其有效运行。结果表明，在这两年的分析中，ABC医院的整体财务绩效显着提高。它的偿付能力比发生了显着变化，从-2％下降到-8％，这表明由于创始人的强大财务支持，其宽松的依赖关系。因此，基于这个良好的结果，该医院被认为具有有效的医院管理，因此，它与其他标准的实现一起，得到了印度尼西亚卫生部的认可。

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Jonny, Jonny;
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年度 2016
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正文语种 EN
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Efficiency Analysis of Financial Management Administration of ABC Hospital Using Financial Ratio Analysis Method

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