市场、组织和财务因素与资本支出的数量和类型的关联。

Department of Health Administration, Virginia Commonwealth University, Medical College of Virginia, Richmond, VA, USA.

Health Care Manage Rev. 2011 Jan-Mar;36(1):67-77. doi: 10.1097/HMR.0b013e3181edd97f.

BACKGROUND

Prior literature provides only a descriptive view of the types and numbers of capital expenditures made by hospitals.

PURPOSES

This study conducted an empirical analysis to assess simultaneously what market, organizational, and financial factors relate to the number of capital projects as well as the specific types: medical equipment, expansion, and maintenance projects.

METHODOLOGY/APPROACH: Sampling California hospital capital expenditure data from 2002 to 2007, this study aggregated the number of capital projects by each type of capital investment decision: medical equipment, expansion, and maintenance/renovation per hospital. Using ordinary least squares regression, this study evaluated the association of these factors with these types of capital investment projects.

FINDINGS

This study found that hospitals capturing a greater share of the market, maintaining high levels of liquidity, and operating with more than 350 beds invested in a greater number of capital projects per hospital as well as medical equipment and expansionary projects per hospital.

PRACTICAL IMPLICATIONS

Within the state of California, the demand for health care services within a hospital market as well as cash and investment reserves were key drivers in the hospital CEOs and boards' decision to increase their capital purchases. The types of purchases included capital outlays related to medical equipment, such as CT scanners, MRIs, and surgical systems, and revenue-generating expansionary projects, such as new bed towers, hospitals wings, operating and emergency rooms, and replacement hospitals from 2002 to 2007.

背景

先前的文献仅提供了医院资本支出类型和数量的描述性观点。

目的

本研究进行了实证分析，以评估哪些市场、组织和财务因素与资本项目的数量以及具体类型（医疗设备、扩建和维护项目）同时相关。

方法/方法：本研究从 2002 年到 2007 年对加利福尼亚州医院的资本支出数据进行抽样，按每种资本投资决策（每所医院的医疗设备、扩建和维护/翻新）对资本项目的数量进行汇总。使用普通最小二乘法回归，本研究评估了这些因素与这些类型的资本投资项目的关联。

发现

本研究发现，在加利福尼亚州，占据更大市场份额、保持较高流动性水平且拥有超过 350 张病床的医院，每所医院投资的资本项目以及每所医院的医疗设备和扩建项目数量都有所增加。

实际意义

在加利福尼亚州，医院所在市场对医疗服务的需求以及现金和投资储备是医院首席执行官和董事会决定增加其资本购买的关键驱动因素。这些购买类型包括与医疗设备相关的资本支出，如 CT 扫描仪、MRI 和手术系统，以及创收性的扩建项目，如新的床位塔、医院翼楼、手术室和急诊室，以及 2002 年至 2007 年期间的替代医院。