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Return on Investment. Erklärung unter Anwendung eines Beispiels

Return on Investment. Erklärung unter Anwendung eines Beispiels

          
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About the Book

Studienarbeit aus dem Jahr 2016 im Fachbereich BWL - Controlling, Note: 1,3, Hochschule für Angewandte Wissenschaften Neu-Ulm; früher Fachhochschule Neu-Ulm, Sprache: Deutsch, Abstract: In der vorliegenden Seminararbeit wird genauer auf den Return on Investment und inwieweit er bei der Rentabilitätsrechnung im Krankenhaus eingegangen. In Kapitel 2 wird zunächst der Begriff Return on Investment erläutert und das DuPont-Kennzahlensystem, sowie die Berechnung des Return on Investments erklärt. Ein Beispiel, auf welches die Return on Investment Rechnung Anwendung findet, wird in Kapitel 3 dargestellt. In Kapitel 4 werden Möglichkeiten zur Erhöhung des Return on Investments anhand eines Rechenbeispiels aufgezeigt. Dazugehörige praktische Maßnahmen zur Steigerung werden ebenfalls in diesem Kapitel erörtert. Seit 2003 das Bundesweite DRG-Vergütungssystem für Krankenhäuser eingeführt wurde, ist der Wettbewerbsdruck auf Krankenhäuser drastisch gestiegen. Früher war es noch wichtig, dass die Patienten möglichst lange im Krankenhaus bleiben. Heutzutage sollen aber möglichst viele Patienten behandelt werden, damit möglichst viele Fälle abgerechnet werden können. Somit werden die Kliniken mehr oder weniger zu einem effektiven unternehmerischen und betriebswirtschaftlichen Handeln gezwungen. Die Krankenhäuser brauchen somit neben den ärztlichen Kompetenzen vermehrt Fachkräfte, die die betriebswirtschaftlichen Zusammenhänge eines Hauses verstehen und Maßnahmen daraus ableiten können. Die Krankenhäuser müssen immer mehr als Unternehmen geführt werden. Hierzu zählt unter anderem die ständige Kontrolle der finanziellen Lage beziehungsweise des finanziellen Erfolges eines Hospitals. Diese Kontrolle kann zum Beispiel durch eine Auswertung der Rentabilitätskennzahlen geschehen. Die Gesamtkapitalrentabilität gilt als eine der wichtigsten Rentabilitätskennzahlen. Sie wird im Englischen auch Return on Investment, kurz ROI, genannt und findet oft in der Praxis als Zielkennzahl Anwendung


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Product Details
  • ISBN-13: 9783668436183
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 50 gr
  • ISBN-10: 3668436185
  • Publisher Date: 30 May 2017
  • Height: 210 mm
  • No of Pages: 28
  • Spine Width: 2 mm
  • Width: 148 mm


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