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Detail
ArtikelTaking The Temperature of Health Care Valuations  
Oleh: Loud, Oliver ; Garruto, Loren
Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 192 no. 4 (Oct. 2001), page 79-94.
Topik: health care; temperature; health care valuations
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: JJ85.13
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
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Isi artikelThe health care industry has undergone significant change over the last decade, which has affected delivery of services, payment mechanisms and the organizational structure of providers. It’s no secret consolidations and reduced government reimbursements have an ongoing impact on the health care industry. Because of the specific characteristics and unique attributes of each industry segment, CPA s who perform health care valuations have tended to specialize - in physician practices, for example, or not - for - profit hospitals. Health care industry valuation is a growing practice niche that provides an opportunity for CPA s to exercise the communication, research and analytical skills that go beyond traditional accounting. To ensure their clients do not operate in a vacuum in the face of industry trends, CPA valuators need to know the fundamentals in a variety of segments and understand the current demand for services, the forces affecting reimbursement and opportunities for growth in the health care segment being analyzed.
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