Stockton H J
Department of Rehabilitative Dental Science, Faculty of Dentistry, University of Manitoba.
J Can Dent Assoc. 1990 Dec;56(12):1093-5.
Many dentists are unaware whether their dental practices are profitable businesses. A method to assess dental practice profitability, by determining percentage return on investment (% ROI), is described. The method involves analyzing and adjusting prepared financial statements for a practice, estimating the fair market value of the practitioner's professional and managerial efforts in the practice, and estimating the fair market value of the practice assets. Interpretation of the % ROI determination is discussed.
许多牙医并不清楚他们的牙科诊所是否盈利。本文描述了一种通过确定投资回报率（%ROI）来评估牙科诊所盈利能力的方法。该方法包括分析和调整诊所已编制的财务报表，估计从业者在诊所中的专业和管理工作的公平市场价值，以及估计诊所资产的公平市场价值。文中还讨论了对%ROI测定结果的解读。
