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병원재무회계(제2판)
 
· 시중가격 : · 고객선호도 :
· 판매가격 : · 출판사 : 에듀팩토리
· 페이지 : 408 · ISBN : 979-11-5823-501-7
· 저자 : 의료행정연구회 · 발행 : 2021.08.30
· 제본 : 188*257(2색) · 포 인 트 :
· 수 량 :
       
도서소개 목 차 배송관련정보 상품평 교환/반품정보 ▲ TOP

병원경영(행정)분야에서 병원재무관리와 병원재고자산관리 및 병원회계 관리가 중요 한 분야라는 것은 아무리 강조해도 지나침이 없을 것이다. 병원경영, 원무관리, 병원행정 등 병원 관련 개론 과목을 학습한 후 병원재무관리와 병원재고자산관리 및 병원회계 관리과목을 접하게 될 것이다. 그러나 학습내용이 다소 생소하고, 난해하여 이 분야를 한 학기에 소화해 낸다는 것은 다소 무리가 아닐 수 없다. 그래서 많은 학생들은 이 과목을 회유하거나 기피하고 싶은 과목으로 여겨질 수도 있다. 본서는 이러한 현실을 일찍이 파악하고 이에 맞는 교재개발을 수년 전부터 시작하였 지만 워낙 천학비재(淺學菲才)인지라 결코 쉬운 일이 아니었다. 본서의 구성은 사단법인 대한병원행정관리자협회 자격시험관리 소위원회에서 선정한 2014년도 국가공인 병원행정사의 과목별로 분류한 출제범위(핵심용어)를 파악하고, 그동 안 대학에서 강의한 내용을 토대로 한 학기 분량으로 본서를 집필하게 되었다. 전체를 3부로 나누어 제1부 병원회계관리로, 제2부 병원재무관리, 제3부 병원재고자산관리로 편 집하였다. 국가공인 병원행정사 시험을 대비하고자 노력하였으며, 병원 실무자나 이 분야에 처 음 접하는 분들에게 많은 도움이 될 것으로 확신한다.

 

2021년 8월 중순에 저자 일동 

 


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제1부 병원회계관리

제1장 병원회계관리 15 

제1절 병원회계관리 ········································································································· 16 

1. 병원의 회계본질 / 16 

2. 비영리기관 회계와 병원회계 / 25 

3. 회계원리 / 30 

4. 거래와 계정의 원리 / 43 

5. 결산 / 49 

■ 요약정리 ······················································································································· 56

■ 단원별 종합문제 ··········································································································· 61 

 

제2장 병원원가관리 65 

제1절 병원원가관리 ········································································································· 66 

1. 병원의 원가 / 66 

2. 병원의 원가계산 / 77 

3. 병원의 종류별 원가계산 / 84

■ 요약정리 ······················································································································· 90 

■ 단원별 종합문제 ··········································································································· 95 

 

제2부 병원재무관리 제3장 재무관리의 기초 99 

제1절 재무관리의 정의와 목표 ······················································································· 99 

1. 재무관리의 정의와 재무의사결정 / 99 2. 재무관리의 목표 / 10 

제2절 재무관리의 기능과 발전과정············································································· 107 

1. 재무관리의 기능과 영역 / 108 

제3절 국제재무관리 ······································································································· 113 

1. 외환시장과 환율 및 환위험 관리 / 114 

2. 국제자본예산 / 118 

3. 대리인 문제 / 118 

4. 금융시장 / 120

제4절 재무계획과 재무조직·························································································· 120 

1. 재무계획의 정의와 목적 / 120

2. 재무조직의 정의와 분야 / 124 

제5절 재무통제와 재무분석·························································································· 126 

1. 재무통제의 정의와 재무분석 / 126

2. 재무제표의 이해 / 129 

3. 재무예측의 계획 및 통제 / 132 

■ 요약정리 ····················································································································· 134 

■ 단원별 종합문제 ········································································································· 136 

제4장 화폐의 시간가치와 위험 139 

제1절 화폐의 시간가치·································································································· 139 

1. 화폐의 시간가치 / 139

제2절 위험······················································································································ 146 

1. 위험의 요인평가 / 146 

2. 분산투자의 위험 / 148 

3. 위험관리와 재무활동 / 150

■ 요약정리 ····················································································································· 155 

■ 단원별 종합문제 ········································································································· 15 

제5장 병원재무관리의 기능 159 

제1절 투자결정··············································································································· 160 

1. 자본예산 / 160 

2. 현금흐름표 / 160 

제2절 운전자본관리······································································································· 185 

1. 운전자본관리의 기초 / 185 

2. 현금 및 유가증권 관리 / 189 

3. 의료미수금 관리 / 190 

■ 요약정리 ····················································································································· 196 

■ 단원별 종합문제 ········································································································· 201 

제6장 투자재무운영 203 제1절 투자재무계획 ······································································································· 203 

1. 재무계획의 중요성 / 203 

2. 투자 재무계획 전제 / 204 

3. 투자자금 운영계획 / 208 

제2절 자금조달결정······································································································· 217 

1. 자본비용 / 217 

2. 자본조달 / 226

제3절 투자가치의 평가방법·························································································· 233 

1. 투자가치의 평가방법 / 233 

2. 전통적인 투자가치 평가방법 / 236 

3. 새로운 투자가치 평가방법 / 238 

■ 요약정리 ····················································································································· 241

■ 단원별 종합문제 ········································································································· 24 

 

제7장 병원과 기업의 경영 및 자본구조 249 

제1절 병원의 소유구조·································································································· 249 

1. 병원의 소유구조 의의 / 24 

2. 의료기관(병원)의 소유형태 현황 / 250 

3. 소유구조에 따른 병원형태의 개념과 기준 / 251

4. 병원소유구조에 따른 세제상 차이 / 252 

제2절 병원과 기업의 차이점························································································ 254 

1. 영리성 / 254

2. 고객만족 경영 / 254 

3. 성과에 대한 보상 / 255 

4. 생산성 / 255 

5. 보험자 / 255 

제3절 제3자 지불제도··································································································· 256 

1. 제3자 지불제도의 정의 / 256 

2. 보험자(제3자) / 256 

■ 요약정리 ····················································································································· 257 

■ 단원별 종합문제 ········································································································· 260 

제8장 병원재무분석 263 제1절 병원재무분석 ······································································································· 263 

1. 병원재무분석의 의의 / 263

2. 병원의 재무제표 / 264 

제2절 병원의 재무비율과 종류···················································································· 270 

1. 재무비율의 의의 / 270 

제3절 병원재무분석 방법과 한계················································································· 283 

1. 투자수익률 분석 / 283 

2. 추세분석 / 285 

3. 재무비율 분석의 한계 / 286 

제4절 레버리지 분석····································································································· 286 

1. 영업 레버리지 / 286 

2. 손익분기점 / 287 

3. 재무 레버리지 / 28 

■ 요약정리 ····················································································································· 290 

■ 단원별 종합문제 ········································································································· 292 

제9장 병원재무관리 실무 295 제1절 병원의 현금관리·································································································· 296 

1. 현금보유의 동기 / 298 2. 현금 유․출입관리 / 299 3. 유가증권관리 / 300

제2절 병원의 투자········································································································· 301 

1. 투자안의 종류 / 301 2. 현금흐름의 추정 / 302 

제3절 병원의 운전자본관리·························································································· 303 

1. 운전자본 보유의 필요성 / 304 2. 운전자본 조달 / 305 3. 매출채권 관리 / 306 

■ 요약정리 ····················································································································· 311 

■ 단원별 종합문제 ········································································································· 31

제3부 병원재고자산관리

제10장 병원구매관리 317 

제1절 병원구매관리 ······································································································· 318 

1. 병원의 구매관리 / 318 

■ 요약정리 ····················································································································· 333 

■ 단원별 종합문제 ········································································································· 33 

제11장 병원재고자산관리 339

제1절 병원재고관리 ······································································································· 340 

1. 병원의 재고관리 / 340 2. 병원의 재고자산 및 재료비 / 345 3. 재고자산 결정방법 / 346 4. 안전재고 / 352 

■ 요약정리 ····················································································································· 353

■ 단원별 종합문제 ········································································································· 357 

 

부 록 361

■ 의료기관 회계기준 규칙 ······························································································ 363 

■ 재무제표 세부 작성방법 ······························································································ 369 

Ⅰ. 일반적 작성기준 / 369 

Ⅱ. 세부 작성기준 / 370 

Ⅲ. 결산 / 376

Ⅳ. 재무제표의 주요부속명세서 / 377 

Ⅴ. 재검토기한 / 377 

■ 참고문헌 ····················································································································· 40 

 

 


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