台灣地區因實施全民健康保險制度致使個別醫療機構之收入成長受到管制,許多醫院改從成本面的醫療處置方法進行改善,透過減少浪費來增加獲利,然而對醫院存貨管理等非醫療手段之觀注較為缺乏。 本研究以台灣地區醫院為研究對象,本研究發現高「賀芬達指數」醫院反而比低「賀芬達指數」醫院有較高的醫藥材費用率,研究推論認為高「賀芬達指數」醫院在醫療市場的議價能力高,可同時說服民眾及健保署接受較高額的藥品及材料成本所致。我們以存資週轉率當成存貨管理能力的代理變數,研究發現醫療毛利率與醫院其存貨週轉率有顯性差異,顯示醫院在政府健保制度下,在專業競爭市場中,醫院想獲取較高利潤,必須以降低藥材耗用與提高醫療收益水準,讓高存貨週轉率來獲得醫院生存能力。
The operating sales growth in Taiwan medical healthcare institutions was regulated by national health insurance system. Many hospitals using medical treatment methods to reduce the cost . They reduce process waste to increase profits. Little research studies using the hospital inventory management to improve hospital performance. This study uses Taiwan hospitals as the research object. The possible reason is that hospitals having high " Herfindahl-Hirschman Index "would have high bargaining power in medical market high, which can convince the public and National Health Insurance Administration Ministry of health and welfare to accept a higher amo This study uses inventory turnover rate to proxy for inventory management ability. The results indicate that inventory turnover is negative associated with medical gross profits. This suggests that hospitals increase operating income by decreasing pharmaceutical material expense ratio.