Kleinmuntz C E, Kleinmuntz D N
Strata Decision Technology, Inc., Champaign, IL, USA.
Healthc Financ Manage. 1999 Apr;53(4):52-8.
Using a strategic capital-budgeting method based on principles of decision analysis can help healthcare organizations allocate capital effectively when meeting requests for capital expenditures. This eight-step method requires establishing evaluation criteria, classifying proposals by area of investment, ensuring that proposals are complete and easy to understand, determining costs of proposals, rating proposals with respect to individual criteria, setting priority weights for criteria, calculating weighted value scores for each proposal, and ranking proposals by benefit-cost ratios. The results provide a reliable basis for optimal capital allocation.
运用基于决策分析原则的战略资本预算方法，有助于医疗保健组织在满足资本支出请求时有效地分配资本。这种八步法要求确立评估标准，按投资领域对提案进行分类，确保提案完整且易于理解，确定提案成本，根据各个标准对提案进行评级，为标准设定优先权重，计算每个提案的加权价值分数，并按效益成本比为提案排序。结果为优化资本配置提供了可靠依据。
