Katzman M S, Smith K J
Health Values. 1989 Mar-Apr;13(2):3-10.
The purpose of this study was to determine the extent of corporate health-promotion program proliferation and propose a methodology to determine the effectiveness of these programs from a benefit to cost perspective. A national survey of firms sponsoring health-promotion activities was conducted. The specific goal of this study was to determine the extent to which firms were actually conducting financial analyses in order to determine whether their health-promotion programs were generating benefits that justified continued program funding. The results showed that although the concept of corporate health-promotion programs is popular, there is very little concern on the part of the sponsoring firms for measuring the effectiveness of their programs, particularly from a financial perspective. This suggests a vulnerability, as far as those programs are concerned. If such program costs cannot be justified on some quantifiable basis, the possibility of their cancellation seems rather likely if it becomes necessary to reduce expenditures.
本研究的目的是确定企业健康促进计划的普及程度，并从成本效益角度提出一种确定这些计划有效性的方法。对开展健康促进活动的公司进行了全国性调查。本研究的具体目标是确定公司实际进行财务分析的程度，以确定其健康促进计划是否产生了足以证明继续为该计划提供资金的效益。结果表明，尽管企业健康促进计划的概念很流行，但发起公司很少关注衡量其计划的有效性，尤其是从财务角度。就这些计划而言，这表明存在一个弱点。如果这些计划的成本无法在某些可量化的基础上得到证明，那么在有必要削减开支时，取消这些计划的可能性似乎相当大。
