1. Repositorio institucional de CLACSO
2. Colección de los Centros Asociados
3. Puerto Rico
4. Facultad de Administración de Empresas (AACSB Accredited) - EGAE - Cosecha

Título :	Benchmarking Non Public Hospitals in Puerto Rico: A Key Component in the Financial Performance
Palabras clave :	Administración y Contabilidad;Industry benchmark;ratio analysis;financial statements;decision making;financial performance
Editorial :	Centro de Investigaciones Comerciales e Iniciativas Académicas
Descripción :	Benchmarking is considered a key component of the organizational performance measurement system. This study examines a sample of 53 profit and nonprofit hospitals registered in the American Hospital Directory, through four financial dimensions: liquidity, efficiency, profitability and capital structure. The purpose of the study is to validate whether the financial industry benchmark differs or not from a group of 17 selected financial ratios of profit and nonprofit hospitals, to determine if their financial performance is efficient or inefficient in the Puerto Rico health care system. The findings from the research show that 53% or more of the 17 selected financial ratios, compared globally, suggest being efficient in both types of hospitals. This means that these financial ratios were greater than or equal to the industry benchmark.
URI :	http://biblioteca-repositorio.clacso.edu.ar/handle/CLACSO/50501
Otros identificadores :	http://www.redalyc.org/articulo.oa?id=63150031002
Aparece en las colecciones:	Facultad de Administración de Empresas (AACSB Accredited) - EGAE - Cosecha

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