[Financing problems of capital goods: part 1: leasing as a solution?].
The provision of financial support of hospitals by States for buying capital goods is becoming increasingly more limited. In order to still make investments, alternative forms of financing such as leasing must be considered in hospitals. However, the change from the classical form of dual financing and the decision to opt for a leasing model involves much more than just a question of costs. Leasing results in easily manageable expenditure, flexibility and adaptability for the choice of model but the leasing installments must be directly financed by the turnover from diagnosis-related groups and so lead to a reduction in the annual profit. In this article the authors try to give the reader an overview of the complex and sometimes counter-productive effect of financial instruments for investments in hospitals using leasing financing as an example. In the follow-up article the decision-making procedure using dynamic investment calculations will be demonstrated using a concrete example.
Lehrstuhl für Betriebswirtschaftslehre (Marketing), Heinrich-Heine-Universität, Universitätsstr 1, Gebäude 23.32, Ebene 01, Raum 28, 40225 Düsseldorf, Deutschland. Carolin.Clausen@uni-duesseldorf.de
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D000761:Anesthesia Department, Hospital / Q000191:economics* / Q000458:organization & administration*; D002201:Capital Expenditures / Q000639:trends*; D002202:Capital Financing / Q000639:trends*; D003365:Costs and Cost Analysis; D003659:Decision Making, Organizational; D003953:Diagnosis-Related Groups; D005858:Germany; D006739:Hospital Administration / Q000191:economics*; D007860:Leasing, Property / Q000191:economics* / Q000639:trends; D009936:Organizational Innovation; D020414:Risk Sharing, Financial