Doka Kenneth J, Pine Vanderlynn
The Graduate School, The College of New Rochelle, New Rochelle, New York, USA.
Am J Hosp Palliat Care. 2004 Jul-Aug;21(4):289-93. doi: 10.1177/104990910402100412.
Hospice care is a philosophy as well as a business. As a business, especially in the current healthcare environment, it is subject to many of the same forces that affect other businesses, such as acquisitions, sales, and mergers. Yet, estimating the value of a hospice is problematic, since its most valued asset (the reputation and goodwill that it has generated within the communities it serves) is intangible. This article explores the problem of assessing the value of a hospice, applying Pine's model for estimating goodwill in funeral service as a useful approach for hospices. The article offers assumptions for assessment and examples of suggested approaches.
临终关怀既是一种理念，也是一项业务。作为一项业务，尤其是在当前的医疗环境下，它受到许多影响其他企业的相同因素的制约，如收购、出售和合并。然而，评估临终关怀机构的价值存在问题，因为其最有价值的资产（它在其所服务的社区中所产生的声誉和商誉）是无形的。本文探讨了评估临终关怀机构价值的问题，应用派恩在殡葬服务中估计商誉的模型作为临终关怀机构的一种有用方法。本文提供了评估假设和建议方法的示例。
