Document Detail


Capital budgeting techniques.
MedLine Citation:
PMID:  9509603     Owner:  NLM     Status:  MEDLINE    
Abstract/OtherAbstract:
The cost of new medical imaging equipment for a radiology practice is a major capital purchase. Due to rapid advances in technology and imaging techniques, the management decision to purchase new capital equipment can present itself every few years. The present report explains various financial management techniques that are generally used by corporations worldwide to determine their cost of capital. The cost of capital is the return on a capital investment project required by the providers of the capital. The published financial accounts of Sonic Healthcare Limited, Australia's largest pathology company, are reproduced as a numerical example of how the financial accounts of a business may be used to determine its cost of capital. The cost of capital forms an integral part of management's financial decision-making process.
Authors:
D Hansen
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Publication Detail:
Type:  Journal Article    
Journal Detail:
Title:  Australasian radiology     Volume:  42     ISSN:  0004-8461     ISO Abbreviation:  Australas Radiol     Publication Date:  1998 Feb 
Date Detail:
Created Date:  1998-04-14     Completed Date:  1998-04-14     Revised Date:  2009-11-11    
Medline Journal Info:
Nlm Unique ID:  0047441     Medline TA:  Australas Radiol     Country:  AUSTRALIA    
Other Details:
Languages:  eng     Pagination:  38-41     Citation Subset:  IM    
Affiliation:
Macquarie University, School of Economic and Financial Studies, Sydney, New South Wales, Australia.
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MeSH Terms
Descriptor/Qualifier:
Accounting / methods
Australia
Budgets*
Capital Expenditures*
Humans
Investments
Laboratories / economics*
Models, Econometric
Pathology, Clinical / economics
Comments/Corrections
Comment In:
Australas Radiol. 1998 Aug;42(3):177-8   [PMID:  9727235 ]

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