title: Developing and implementing a comprehensive debt management policy.
abstract: A debt management policy should be considered an essential part of a hospital's comprehensive approach to balance sheet management. Management and the board should be educated regarding capital structure management benefits and risks. The debt management policy should outline the policy statement and purpose, scope of authority and responsibilities, analytical requirements, approved financial products, and specific debt and derivatives policies.
authors.affiliation: Kaufman, Hall & Associates, Inc., Skokie, Ill, USA. jsussman@kaufmanhall.com
authors.forename: Jason H
authors.initials: JH
authors.lastname: Sussman
authors.forename: Michael W
authors.initials: MW
authors.lastname: Louge
authors.forename: Richard J
authors.initials: RJ
authors.lastname: McKeown
mesh_terms: D000066:Accounting; D002202:Capital Financing / Q000458:organization & administration*; D005377:Financial Management, Hospital / Q000458:organization & administration*; D017721:Hospital Costs; D016134:Organizational Policy; D014481:United States