PROFITABILITY OF HMOS - DOES NONPROFIT STATUS MAKE A DIFFERENCE

被引：9

作者：

BRYCE, HJ

机构：

[1] Graduate School of Business Administration, College of William and Mary, Williamsburg

来源：

HEALTH POLICY | 1994年 / 28卷 / 03期

关键词：

HMO; NONPROFIT; TAX-EXEMPT; PROFITABILITY; RETURN ON ASSETS;

D O I：

10.1016/0168-8510(94)90061-2

中图分类号：

R19 [保健组织与事业（卫生事业管理）];

学科分类号：

摘要：

This study, based on 163 HMOs, tests the hypothesis that the rates of return on assets (ROA) are not significantly different between for-profit and non-profit HMOs. It finds no statistical support for rejecting the hypothesis. The marked similarity in profitability is fully explained by analyzing methods of cost control and accounting, operational incentives and constraints, and price determination. The paper concludes that profitability is not a defining distinction in the operation of managed care.

引用

页码：197 / 210

页数：14

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