Schwartzben D, Finkler S A
Maimonides Medical Center, New York, NY, USA.
Healthc Financ Manage. 1998 Jun;52(6):70-4, 76.
Healthcare organizations that wish to acquire physician or ambulatory care practices can choose from a variety of practice valuation approaches. Basic accounting methods assess the value of a physician practice on the basis of a historical, balance-sheet description of tangible assets. Yet these methods alone are inadequate to determine the true financial value of a practice. By using a combination of accounting approaches to practice valuation that consider factors such as fair market value, opportunity cost, and discounted cash flow over a defined time period, organizations can more accurately assess a practice's actual value.
希望收购医师诊所或门诊医疗业务的医疗保健机构可以从多种业务估值方法中进行选择。基本会计方法根据对有形资产的历史资产负债表描述来评估医师业务的价值。然而，仅这些方法不足以确定一项业务的真正财务价值。通过结合使用多种考虑公平市场价值、机会成本以及特定时间段内的现金流折现等因素的会计方法来进行业务估值，机构能够更准确地评估一项业务的实际价值。
