Singhvi S
Singhvi & Associates, Inc., Dayton, OH, USA.
Healthc Financ Manage. 1996 Jun;50(6):70-5.
A healthcare organization or system often needs to make capital expenditures to expand or renovate its facilities or to finance other important projects. It may be difficult, however, for an organization to gauge how much of its resources it can afford to commit to capital projects. To help the organization evaluate the feasibility of a capital expenditure, an analysis of financial resources should first be conducted. Using an actual healthcare system whose name has been changed to protect its identity, this article outlines how healthcare financial managers can perform an affordability analysis, based on the debt-to-capital ratio or debt service coverage, to determine the amount of resources to allocate for future capital expenditures.
医疗保健机构或系统通常需要进行资本支出，以扩建或翻新其设施，或为其他重要项目提供资金。然而，一个机构可能很难衡量其能够承担多少资源用于资本项目。为了帮助该机构评估资本支出的可行性，首先应该对财务资源进行分析。本文以一个实际的医疗保健系统（为保护其身份已更改名称）为例，概述了医疗保健财务经理如何基于债务与资本比率或偿债覆盖率进行承受能力分析，以确定为未来资本支出分配的资源量。
