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Benchmarking Non Public Hospitals in Puerto Rico: A Key Component in the Financial Performance

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dc.creator Arisbel Ramos Martin
dc.date 2016
dc.date.accessioned 2022-03-17T18:05:06Z
dc.date.available 2022-03-17T18:05:06Z
dc.identifier http://www.redalyc.org/articulo.oa?id=63150031002
dc.identifier.uri http://biblioteca-repositorio.clacso.edu.ar/handle/CLACSO/50501
dc.description 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.
dc.format application/pdf
dc.language en
dc.publisher Centro de Investigaciones Comerciales e Iniciativas Académicas
dc.relation http://www.redalyc.org/revista.oa?id=631
dc.rights Forum Empresarial
dc.source Forum Empresarial (Puerto Rico) Num.2 Vol.21
dc.subject Administración y Contabilidad
dc.subject Industry benchmark
dc.subject ratio analysis
dc.subject financial statements
dc.subject decision making
dc.subject financial performance
dc.title Benchmarking Non Public Hospitals in Puerto Rico: A Key Component in the Financial Performance
dc.type artículo científico


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