Valuation of return on rehabilitation activity

被引:2
|
作者
Botta, V. [1 ]
机构
[1] Univ Jena, Wirtschaftswissenschaftl Fak, Lehrstuhl Allgemeine Betriebswirtschaftslehre Ins, D-07743 Jena, Germany
关键词
rehabilitation; costs; efficiency; revenues; cost-effectiveness;
D O I
10.1055/s-2006-932593
中图分类号
R49 [康复医学];
学科分类号
100215 ;
摘要
The economic outcome of any activity can be assessed financially. This is applyable even on rehabilitation activities. This article treats the assessment of rehabilitation activities but not a politically oriented dimensioning of budgets for rehabilitation activities. The article demonstrates the application of elementary economic experiences and instruments to the calculation of the return on investment of rehabilitation activities. Some fundamental economic concepts therefore have to be clarified before. This concerns the economic meanings of expressions like effectivity, efficiency, cost, revenues, productivity, investment, return on investment and their interdependencies. Then an example is used to illustrate the transformation of non-financial benefits of rehabilitation activities in financial figures which are indispensable for the assessment of the return on investment of those activities.
引用
收藏
页码:119 / 125
页数:7
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