Smith D, McPherson L C
Healthc Financ Manage. 1988 Jul;42(7):32, 34, 38-41.
Financial managers can substantially improve their hospital's return on investment. But to ensure an increased return, a disciplined, step-by-step approach to making investment decisions should be used. By understanding liabilities, setting objectives and strategies, and monitoring results, financial managers can be assured that they are making sound business decisions.