Mellen C M
Healthc Financ Manage. 1992 Oct;46(10):20-5.
The business valuation industry generally uses at least one of three basic approaches to value a long-term care facility: the cost approach, sales comparison approach, or income approach. The approach that is chosen and the resulting weight that is applied to it depend largely on the circumstances involved. Because a long-term care facility is a business enterprise, more weight usually is given to the income approach which factors into the estimate of value both the tangible and intangible assets of the facility.
成本法、销售比较法或收益法。所选择的方法及其所应用的权重在很大程度上取决于具体情况。由于长期护理机构是一个商业企业，通常会更重视收益法，该方法在价值估计中会考虑到机构的有形资产和无形资产。
