Browsing by Subject "Financial statement analysis"

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Bonitätsbeurteilung von Krankenhäusern
(2013) Rausendorf, Manja; Hachmeister, Dirk
The current basic conditions require a adjustment in the investment financing of hospitals and put with it the hospitals as well as the potential sponsors before new challenges. The thesis offers to all partners, if these are banks, investors, appropriations authorities, supervisors or the hospitals,industry-sector-specific Benchmarks for the credit rating. Besides, the ratio of the traditional financial statement analysis are modified first and extended, reference values of well-chosen quantitative and qualitative ratios calculated and analysed. In addition, hypotheses are examined to the investment delay in hospitals and to sign stamping specific for country by finance-economic and successful-economic identification ratio and their correlations. The interested reader has to select the possibility the sector-specific Benchmarks for the credit Rating of hospitals according to the individual needs, to complement and to continue.