title: Valuation: its impact on accounting measures of income and return on capital.
abstract: In the accounting model a return of capital can be guaranteed only in an unrealistic set of circumstances. Most organizations operate at an accounting breakeven, which guarantees bankruptcy because it results in a consumption of capital rather than a simple return of capital. Implicit in the pricing decision of many hospitals and their third party payers is the recovery of capital cost that would generate an accounting breakeven.
mesh_terms: D000066:Accounting; D002202:Capital Financing; D004469:Economics, Hospital; D005249:Fees and Charges; D005376:Financial Management; D005377:Financial Management, Hospital; D006788:Hospitals, Voluntary / Q000191:economics*; D007182:Income; D014481:United States