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1
Implications of the method of capital cost payment on the weighted average cost of capital.资本成本支付方式对加权平均资本成本的影响。
Health Serv Res. 1986 Jun;21(2 Pt 1):189-212.
2
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3
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本文引用的文献

1
The WACC method of estimating the discount rate.估计折现率的加权平均资本成本法。
Healthc Financ Manage. 1984 Sep;38(9):87-8.
2
Debt financing in the 1980s: is the risk for non-profit hospitals too great?20世纪80年代的债务融资：非营利性医院面临的风险是否过大？
Healthc Financ Manage. 1983 Apr;37(4):56-62.
3
Increased merger activity quickens the pace of antitrust actions.
Healthc Financ Manage. 1985 Jun;39(6):76, 82-8.
4
Strategies for surviving the capital shortage.应对资金短缺的策略。
Trustee. 1982 Mar;35(3):21-5.
5
'Nonprofits' need surplus too.非营利组织也需要盈余。
Harv Bus Rev. 1982 Jan-Feb;60(1):124-31.
6
Which will survive? The $150 billion capital question.谁将幸存？这是个1500亿美元的资本问题。
Inquiry. 1983 Spring;20(1):5-11.
7
Return on equity in the hospital industry: requirement or windfall?医院行业的股本回报率：是要求还是意外之财？
Inquiry. 1982 Summer;19(2):150-9.
8
Health capital policy in the United States: a strategic perspective.美国的健康资本政策：战略视角。
Inquiry. 1985 Summer;22(2):122-31.
9
Reimbursement for capital costs.
Top Health Care Financ. 1979 Fall;6(1):127-39.

资本成本支付方式对加权平均资本成本的影响。

Implications of the method of capital cost payment on the weighted average cost of capital.

作者信息

Boles K E

出版信息

Health Serv Res. 1986 Jun;21(2 Pt 1):189-212.

PMID:3525468
原文链接:https://pmc.ncbi.nlm.nih.gov/articles/PMC1068944/
Abstract

The author develops a theoretical and mathematical model, based on published financial management literature, to describe the cost of capital structure for health care delivery entities. This model is then used to generate the implications of changing the capital cost reimbursement mechanism from a cost basis to a prospective basis. The implications are that the cost of capital is increased substantially, the use of debt must be restricted, interest rates for borrowed funds will increase, and, initially, firms utilizing debt efficiently under cost-basis reimbursement will be restricted to the generation of funds from equity only under a prospective system.

摘要

作者基于已发表的财务管理文献，构建了一个理论和数学模型，以描述医疗服务机构资本结构的成本。然后使用该模型来探讨将资本成本报销机制从成本基础转变为预期基础所产生的影响。这些影响包括资本成本大幅增加、债务使用必须受到限制、借款资金利率将会提高，并且最初，在成本基础报销模式下有效利用债务的公司在预期制度下将只能通过股权来筹集资金。