Kamath R R, Elmer J
Cleveland State University, Ohio.
Health Care Manage Rev. 1989 Spring;14(2):45-56.
This article presents results of a survey of chief financial officers at 294 hospitals in three states concerning their evaluation of capital investment proposals. The findings include capital budgeting methods used, treatment of risk, consideration and impact of qualitative factors, and participation of the medical staff.
本文介绍了对三个州294家医院的首席财务官就其对资本投资提案的评估进行的一项调查结果。调查结果包括所采用的资本预算方法、风险处理、定性因素的考量及其影响,以及医务人员的参与情况。