Cleverly W O
Ohio State University, Columbus, USA.
Health Care Manage Rev. 1995 Spring;20(2):62-73.
Many hospital executives use operating margin as their primary measure of financial position in their hospitals. This article shows that return on equity (ROE) should be the primary test of financial performance for both taxable and tax-exempt hospitals. The ROE framework can be related to specific management actions that may improve performance through the strategic management model structure. Benchmarking data are employed to suggest successful management strategies.
许多医院管理人员将营业利润率作为衡量医院财务状况的主要指标。本文表明，净资产收益率（ROE）应是营利性医院和非营利性医院财务绩效的主要检验标准。净资产收益率框架可以与特定的管理行动相关联，这些行动可能通过战略管理模型结构来提高绩效。利用标杆数据来提出成功的管理策略。
