有床診療所の主たる診療科による財務状況への影響

We examined whether the main clinical department had a significant impact on various financial aspects of clinics with beds, while controlling the effects of various factors. We also identified clinical departments with relatively stronger influence and factors with higher influence than those departments. As demonstrated by the higher profitability of ophthalmology than orthopedics but poor return on assets in ophthalmology, different departments affected financial condition of the clinic in different ways, thus complicating the process of determining the general effects of clinical departments on the financial condition. Nonetheless, ophthalmology and otorhinolaryngology, followed by pediatrics, were generally in good financial condition compared to internal medicine, whereas obstetrics and gynecology and orthopedics were in an overall poor financial condition. We also found that the financial impact was greatest when the main clinical department was ophthalmology but that economic scale (business income and total assets) of the clinic had a stronger impact as compared to all other factors. However, it should be noted that the coefficient of determination of this regression model is not sufficiently large, and there could be other factors not analyzed in this study that could likewise influence the financial condition of a clinic with beds.