Chang C F, Tuckman H P
Memphis State University.
J Health Polit Policy Law. 1988 Fall;13(3):547-64. doi: 10.1215/03616878-13-3-547.
This paper explores the profits of not-for-profit (NFP) hospitals and identifies the factors that determine whether such profits are adequate. A model which relates hospital charges to surpluses is used to derive NFP surplus from gross patient charges and operating costs. This is done to identify the items contributing to surpluses and to explore the dispersion of NFP surpluses. We first discuss why the literature is relatively silent on NFP profitability. We then present the model and use Tennessee hospital data to identify how its components vary by hospital type and through time. The dispersion of surpluses among NFPs is then examined. We next propose three rate of return measures of profitability and use these to relate NFP profits to select characteristics of hospitals and their environments. Several alternative profit levels of NFP are discussed, and the factors that are relevant to the issue of determining the adequate level of profit are identified. The paper ends with a plea for better data on NFP profits.
本文探讨了非营利性（NFP）医院的利润，并确定了决定此类利润是否充足的因素。使用一个将医院收费与盈余相关联的模型，从患者总收费和运营成本中得出非营利性盈余。这样做是为了确定导致盈余的项目，并探讨非营利性盈余的分散情况。我们首先讨论为何文献中对非营利性盈利能力的论述相对较少。然后我们介绍该模型，并使用田纳西州医院的数据来确定其组成部分如何因医院类型和时间而变化。接着研究非营利组织之间盈余的分散情况。我们随后提出三种盈利能力回报率衡量指标，并使用这些指标将非营利性利润与医院及其环境的选定特征联系起来。讨论了非营利性组织的几种替代利润水平，并确定了与确定适当利润水平问题相关的因素。本文最后呼吁提供有关非营利性利润的更好数据。
