Development of a Financial Performance Index for Hospitals: DEA Approach
作者:
OzcanYasar A.,
McCueMichael J.,
期刊:
Journal of the Operational Research Society
(Taylor Available online 1996)
卷期:
Volume 47,
issue 1
页码: 18-26
ISSN:0160-5682
年代: 1996
DOI:10.1057/jors.1996.2
出版商: Taylor&Francis
关键词: data envelopment analysis;hospitals;finance
数据来源: Taylor
摘要:
AbstractThis paper presents an innovative method of measuring and assessing financial performance for hospitals using data envelopment analysis (DEA). A 6% national sample of acute care hospitals was used to compare conventional ratio analysis with the financial performance index (FPI), an aggregate measure of financial performance, developed in this study. The results showed that FPI has captured what various financial ratios indicate independently. The development of a FPI across many financial ratios eases the comparison of an individual hospital with its peers. Development and uses of a FPI can also be applied to other industries.
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