文章基本信息

标题：Assuring Not-For-Profit Hospital Competitiveness Through Proper Accounting For The True Cost Of Capital
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作者：Rakesh Duggal ; Michael Craig Budden
期刊名称：Journal of Business & Economics Research
印刷版ISSN：1542-4448
电子版ISSN：2157-8893
出版年度：2010
卷号：8
期号：11
语种：English
出版社：The Clute Institute for Academic Research
摘要：The topic of cost of capital is very important, especially for not-for-profit (NFP) organizations. Since profit maximization or stockholder wealth maximization cannot be their objective, NFP firms must be all the more aware of their costs, including the cost of capital, to sustain and grow the quality and quantity of their services to their consumers. Yet, research into this topic has been lagging. This paper adapts and enhances an existing methodology and illustrates how a non-profit hospital’s cost of capital can be estimated .
关键词：Cost of Capital;Non-profit;health care;hospital;not-for-profit