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Werteorientierte Konzeptionen Im Krankenhaus: Analyse - Verfahren - Praxisbeispiele
Paperback
Series: Controlling Im Krankenhaus
AccountingEconomicsMedical Reference
ISBN13: 9783658078379
Publisher: Springer Nature
Published: Mar 4 2015
Pages: 176
Weight: 0.70
Height: 0.41 Width: 6.69 Depth: 9.61
Language: German
Für den Krankenhausbereich wurden bisher betriebswirtschaftlich anerkannte Werte-Konzeptionen vernachlässigt. Deshalb werden hier innovative werteorientierte Konzeptionen vorgestellt, analysiert, beispielhaft erläutert und anwendungsorientiert so dargestellt, wie sie im Krankenhausalltag eingesetzt werden können. Neben Economic Value Added (EVA) und dem Return on Capital Employed (ROCE) werden auch Konzeptionen zu Immateriellen Werten hervorgehoben, dargestellt und analysiert. Die Cashflow-Analyse wird zu einem Managementinstrument der Krankenhaus-Lenkung und des Reportings ausgebaut. Ausführungen zur Wert(er)schöpfung schlie en diese Thematik ab. Experten aus den Bereichen des Controllings, der Wissenschaft sowie aus der Beratung heben die Vorteile dieser Konzeptionen hervor und beschreiben durch die praxisrelevante Darstellung Möglichkeiten der Übertragbarkeit.
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