Document Detail

Cost of capital, target rate of return, and investment decision making.
MedLine Citation:
PMID:  7298342     Owner:  NLM     Status:  MEDLINE    
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.
R Copeland; P Jacobs
Publication Detail:
Type:  Journal Article    
Journal Detail:
Title:  Health services research     Volume:  16     ISSN:  0017-9124     ISO Abbreviation:  Health Serv Res     Publication Date:  1981  
Date Detail:
Created Date:  1982-01-28     Completed Date:  1982-01-28     Revised Date:  2009-11-18    
Medline Journal Info:
Nlm Unique ID:  0053006     Medline TA:  Health Serv Res     Country:  UNITED STATES    
Other Details:
Languages:  eng     Pagination:  335-41     Citation Subset:  IM    
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MeSH Terms
Capital Financing*
Costs and Cost Analysis
Decision Making
Economics, Hospital*
Financial Management*
Financial Management, Hospital*
Hospitals, Voluntary / economics*

From MEDLINE®/PubMed®, a database of the U.S. National Library of Medicine

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