| Cost of capital, target rate of return, and investment decision making. | |
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MedLine Citation:
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PMID: 7298342 Owner: NLM Status: MEDLINE |
Abstract/OtherAbstract:
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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. |
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Authors:
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R Copeland; P Jacobs |
Publication Detail:
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Type: Journal Article |
Journal Detail:
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Title: Health services research Volume: 16 ISSN: 0017-9124 ISO Abbreviation: Health Serv Res Publication Date: 1981 |
Date Detail:
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Created Date: 1982-01-28 Completed Date: 1982-01-28 Revised Date: 2009-11-18 |
Medline Journal Info:
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Nlm Unique ID: 0053006 Medline TA: Health Serv Res Country: UNITED STATES |
Other Details:
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Languages: eng Pagination: 335-41 Citation Subset: IM |
Export Citation:
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APA/MLA Format Download EndNote Download BibTex |
| MeSH Terms | |
Descriptor/Qualifier:
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Capital Financing* Costs and Cost Analysis Decision Making Economics, Hospital* Financial Management* Financial Management, Hospital* Hospitals, Voluntary / economics* Humans Investments |
| Comments/Corrections | |
From MEDLINE®/PubMed®, a database of the U.S. National Library of Medicine
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