医疗保健领域资本支出分析的贴现率。
The discount rate for capital expenditure analysis in health care.
作者信息
Wheeler J R, Smith D G
机构信息
Department of Health Services Management and Policy, University of Michigan, Ann Arbor.
出版信息
Health Care Manage Rev. 1988 Spring;13(2):43-51.
PMID:3273480
Abstract
The appropriate discount rate for evaluation of capital expenditures depends on leverage, taxation, cost-based reimbursement, and risk. A method is presented to account for these effects that is both practical and consistent with theory.
摘要
用于评估资本支出的适当贴现率取决于杠杆、税收、成本报销和风险。本文提出了一种兼顾这些影响的方法，该方法既实用又与理论相符。
Zotero 插件