Carroll J J, Newbould G D
Healthc Financ Manage. 1986 Nov;40(11):62-8.
The standard that defines quality health care rises as new technologies and procedures become available. To the health care financial manager, maintaining quality health care becomes a twofold problem--how to keep up with the latest developments while staying within budget guidelines. Two methods of analyzing capital expenditures are available to the financial manager, IRR and NPV. The latter is the safest and most reliable. NPV takes into account present market conditions and neither penalizes nor overly rewards either the buyer or seller of a particular project. This article is the first of a two-part series on capital budgeting in health care and takes the financial manager beyond the pure arithmetic of NPV and IRR to show the depth and meaning behind the arithmetic.
随着新技术和新程序的出现，界定优质医疗保健的标准也在提高。对于医疗保健财务经理而言，维持优质医疗保健成为一个双重问题——如何在遵循预算准则的同时跟上最新发展。财务经理有两种分析资本支出的方法，即内部收益率（IRR）和净现值（NPV）。后者是最安全、最可靠的。净现值考虑了当前的市场状况，对特定项目的买方或卖方既不惩罚也不过度奖励。本文是关于医疗保健资本预算的系列文章的第一篇，它将带领财务经理超越净现值和内部收益率的纯算术计算，揭示这些计算背后的深度和意义。
