Copeland R, Jacobs P
Health Serv Res. 1981 Fall;16(3):335-41.
Recent attempts to develop an investment decision criterion for nonprofit hospitals that follows that for-profit criteria have resulted in little agreement. Terminological considerations are much to blame for this lack of consensus among researchers in the field. Attempts have been made to identify a "cost of capital" for nonprofit institutions, and to employ this concept in a manner similar to the way it is employed in a for-profit setting. In fact, the application of this concept to nonprofit institutions has resulted in confusion. The use of "target rate of return" in its place would orient the debate more properly toward institutional ends and the means required to achieve them.
近期试图为非营利性医院制定遵循营利性标准的投资决策标准的努力，结果却很少达成一致。该领域研究人员之间缺乏共识，术语方面的考量难辞其咎。人们曾试图为非营利性机构确定一个“资本成本”，并以类似于在营利性环境中的使用方式来运用这一概念。事实上，将这一概念应用于非营利性机构已导致混乱。用“目标回报率”取而代之将使辩论更恰当地围绕机构目标以及实现这些目标所需的手段展开。
