alexa A Study of the Impacts of Non-Patient Revenues on Operating Efficiencies of Medical Institutions | OMICS International | Abstract
ISSN: 2471-268X

Health Economics & Outcome Research: Open Access
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Research Article

A Study of the Impacts of Non-Patient Revenues on Operating Efficiencies of Medical Institutions

Yu Hua Yan1* and Chih Ming Kung2

1Tainan Municipal Hospital, Tainan City, Taiwan

2Shih Chien University Kaohsiung Campus Kaohsiung City, Taiwan

*Corresponding Author:
Yu Hua Yan
Department of Medical Research
Tainan Municipal Hospital
Tainan City, Taiwan
Tel: 06 2609926
Fax: 06 2606351
E-mail: [email protected]; [email protected]

Received date: May 27, 2016; Accepted date: June 30, 2016; Published date: July 07, 2016

Citation: Yan YH, Kung CM (2016) A Study of the Impacts of Non-Patient Revenues on Operating Efficiencies of Medical Institutions. Health Econ Outcome Res Open Access 2:117.doi: 10.4172/2471-268x/1000117

Copyright: © 2016 Yan YH, et al. This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.


Objectives: The purpose of this study was to examine the determinants of non-patient revenues in the Taiwan hospitals.

Methods: Using the 2012-2014 financial statements of hospitals in Taiwan as examples, the structure of hospital non-medical activity proceeds are analyzed using descriptive statistics. In addition, nonparametric statistics and regression model were used to investigate the impact of hospital non-medical activity proceeds.

Results: During the sampling period, the hospital non-medical activity proceeds accounted for 9.29% of the total hospital operating revenues, of which the major source is investment income accounting for 28.55% of the hospital non-medical activity proceeds. Among the hospital characteristics, medical centers and hospital non-medical activity proceeds show a positive correlation; medical activity income and loss show a positive correlation with rental income; public and private hospitals and donation and rental income show a negative impact.

Conclusions: Non-medical activity proceeds have growing importance in hospital financial performance. Other than hospital ownership and medical levels that are the main impact factors, non-metropolitan hospitals are also committed to increasing donation and rental income. Hospitals suffering medical losses have more incentives to engage in nonmedical activities in order to lessen their financial strain.


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