估值作为非营利性决策的一项标准。

Health Care Manage Rev. 1976 Summer;1(3):34-46.

Viable management decisions, in health care just as in industry, must be based on many inputs--including financial valuation, which has not traditionally been applied in the health sector. Financial valuation helps to insure both continued service to the community and economic survival of the institution.

与工业领域一样，医疗保健领域切实可行的管理决策必须基于多种因素，包括财务估值，而传统上健康领域并未应用财务估值。财务估值有助于确保既能持续为社区提供服务，又能保证机构的经济存续。