Benchmarking Non Public Hospitals in Puerto Rico: A Key Component in the Financial Performance
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| Format: | Artículo científico |
| Sprache: | en |
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Universidad de Puerto Rico
2016
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| _version_ | 1876431299661529088 |
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| author | Arisbel Ramos Martin |
| author_facet | Arisbel Ramos Martin |
| contents | Benchmarking Non Public Hospitals in Puerto Rico: A Key Component in the Financial Performance Arisbel Ramos Martin Administración y Contabilidad ratio analysis decision making Industry benchmark financial statements financial performance 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. 2016 artículo científico 1541-8561 https://www.redalyc.org/articulo.oa?id=63150031002 https://www.redalyc.org/journal/631/63150031002/ https://www.redalyc.org/journal/631/63150031002/html/ https://www.redalyc.org/journal/631/63150031002/63150031002.epub https://www.redalyc.org/journal/631/63150031002/movil en http://www.redalyc.org/revista.oa?id=631 Forum Empresarial application/pdf Universidad de Puerto Rico Forum Empresarial (Puerto Rico) Num.2 Vol.21 |
| format | Artículo científico |
| id | redalyc_63150031002 |
| institution | Redalyc |
| language | en |
| publishDate | 2016 |
| publisher | Universidad de Puerto Rico |
| spellingShingle | Benchmarking Non Public Hospitals in Puerto Rico: A Key Component in the Financial Performance Arisbel Ramos Martin Administración y Contabilidad ratio analysis decision making Industry benchmark financial statements financial performance Benchmarking Non Public Hospitals in Puerto Rico: A Key Component in the Financial Performance Arisbel Ramos Martin Administración y Contabilidad ratio analysis decision making Industry benchmark financial statements financial performance 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. 2016 artículo científico 1541-8561 https://www.redalyc.org/articulo.oa?id=63150031002 https://www.redalyc.org/journal/631/63150031002/ https://www.redalyc.org/journal/631/63150031002/html/ https://www.redalyc.org/journal/631/63150031002/63150031002.epub https://www.redalyc.org/journal/631/63150031002/movil en http://www.redalyc.org/revista.oa?id=631 Forum Empresarial application/pdf Universidad de Puerto Rico Forum Empresarial (Puerto Rico) Num.2 Vol.21 |
| title | Benchmarking Non Public Hospitals in Puerto Rico: A Key Component in the Financial Performance |
| topic | Administración y Contabilidad ratio analysis decision making Industry benchmark financial statements financial performance |
| url | https://www.redalyc.org/articulo.oa?id=63150031002 https://www.redalyc.org/journal/631/63150031002/ https://www.redalyc.org/journal/631/63150031002/html/ https://www.redalyc.org/journal/631/63150031002/63150031002.epub https://www.redalyc.org/journal/631/63150031002/movil |