Ryan J B, Ward M E, Kolb D S
Healthc Financ Manage. 1990 Mar;44(3):32, 34-6, 38 passim.
Effective capital management allows not-for-profit healthcare organizations to make investment decisions that fulfill their missions and meet financial goals. The process involves identifying components of the hospital's value and creating policies aimed at maximizing it; determining the hospital's ability to produce financial capital; and developing a process for allocating this financial capability among the components of value. Once this is completed, hospitals should determine criteria that balance charitable and financial goals, enabling them to pursue sound investments.
有效的资本管理使非营利性医疗组织能够做出符合其使命并实现财务目标的投资决策。这个过程包括确定医院价值的组成部分，并制定旨在使其最大化的政策；确定医院产生财务资本的能力；以及制定一个在价值组成部分之间分配这种财务能力的流程。一旦完成这些，医院应确定平衡慈善目标和财务目标的标准，使其能够进行合理的投资。
