Principles of Capital Financing and Capital Charging in Health Care Systems
Most health care systems could improve their efficiency in using physical capital - buildings and equipment. Health care systems in which assets are provided by governments or donated by aid organizations generally have only weak incentives for tho...
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| Format: | Working Paper |
| Language: | English en_US |
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World Bank, Washington, DC
2013
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| Online Access: | http://documents.worldbank.org/curated/en/2004/09/5652828/principles-capital-financing-capital-charging-health-care-systems http://hdl.handle.net/10986/13751 |
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okr-10986-137512021-04-23T14:03:09Z Principles of Capital Financing and Capital Charging in Health Care Systems Sussex, Jon ACCOUNTABILITY ACCOUNTING ACCOUNTING STANDARDS ACCOUNTING SYSTEMS ACQUISITION COSTS ACUTE ADMINISTRATIVE COSTS ALLOCATIVE EFFICIENCY ALTERNATIVE USE ASSET VALUATION ASSET VALUE ASSETS BALANCE SHEET BOOK VALUE BUSINESS DECISIONS CAPITAL ASSETS CAPITAL INVESTMENTS CAPITAL PLANNING CAPITAL RESOURCES CAPITAL STOCK COMPETITIVE MARKETS COST OF CAPITAL DEBT DEPRECIATION DEPRECIATION OF ASSETS DISCOUNT RATE DIVIDENDS EXPENDITURES GOVERNMENT FINANCE GOVERNMENT SECURITIES HEALTH CARE HEALTH CARE FINANCING HEALTH CARE MARKETS HEALTH CARE PROFESSIONALS HEALTH CARE PROVIDER HEALTH CARE PROVIDERS HEALTH CARE PROVISION HEALTH CARE SERVICES HEALTH CARE SYSTEMS HEALTH ECONOMICS HEALTH SECTOR HEALTH SERVICES HEALTH SYSTEM HOSPITAL COSTS HOSPITALS HUMAN DEVELOPMENT HUMAN RESOURCES INCOME INFLATION INSURANCE INTEREST COSTS INTEREST PAYMENTS INTEREST RATE INTEREST RATES INVESTMENT DECISIONS INVESTMENT PRIORITIES INVESTMENT PROJECTS INVESTMENT RETURN LEVEL PLAYING FIELD MARKET VALUE MEDICAL EQUIPMENT NET REALIZABLE VALUE NET VALUE NUTRITION OPPORTUNITY COST PATIENTS PENALTIES PHYSICAL CAPITAL PRESENT VALUE PRIVATE CAPITAL PRIVATE CAPITAL MARKETS PUBLIC HEALTH PUBLIC HEALTH CARE QUALITY OF HEALTH CARE RATE OF RETURN RESOURCE ALLOCATION STRAIGHT LINE DEPRECIATION TOTAL COSTS TRANSACTION COSTS WORKING CAPITAL Most health care systems could improve their efficiency in using physical capital - buildings and equipment. Health care systems in which assets are provided by governments or donated by aid organizations generally have only weak incentives for those assets to be used efficiently. Wrongly located or inappropriate facilities, poorly utilized and maintained, are a result. This Discussion Paper summarizes the principles of effective, efficient, and equitable capital financing and capital charging in health care systems. It reviews the options for putting these principles into practice and refers to the limited literature on the impacts of those options. The objectives, principles, and practicalities of implementing capital charging arrangements are set out. The relative benefits and costs of points along the following dimensions are described and summarized: applying capital charges just to newly acquired assets or also to those already in existence; using notional or real capital charges; the time profile of charges; and the asset valuation basis adopted. 2013-06-04T20:46:40Z 2013-06-04T20:46:40Z 2004-09 http://documents.worldbank.org/curated/en/2004/09/5652828/principles-capital-financing-capital-charging-health-care-systems http://hdl.handle.net/10986/13751 English en_US Health, Nutrition and Population (HNP) discussion paper; CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank World Bank, Washington, DC Publications & Research :: Working Paper Publications & Research |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English en_US |
| topic |
ACCOUNTABILITY ACCOUNTING ACCOUNTING STANDARDS ACCOUNTING SYSTEMS ACQUISITION COSTS ACUTE ADMINISTRATIVE COSTS ALLOCATIVE EFFICIENCY ALTERNATIVE USE ASSET VALUATION ASSET VALUE ASSETS BALANCE SHEET BOOK VALUE BUSINESS DECISIONS CAPITAL ASSETS CAPITAL INVESTMENTS CAPITAL PLANNING CAPITAL RESOURCES CAPITAL STOCK COMPETITIVE MARKETS COST OF CAPITAL DEBT DEPRECIATION DEPRECIATION OF ASSETS DISCOUNT RATE DIVIDENDS EXPENDITURES GOVERNMENT FINANCE GOVERNMENT SECURITIES HEALTH CARE HEALTH CARE FINANCING HEALTH CARE MARKETS HEALTH CARE PROFESSIONALS HEALTH CARE PROVIDER HEALTH CARE PROVIDERS HEALTH CARE PROVISION HEALTH CARE SERVICES HEALTH CARE SYSTEMS HEALTH ECONOMICS HEALTH SECTOR HEALTH SERVICES HEALTH SYSTEM HOSPITAL COSTS HOSPITALS HUMAN DEVELOPMENT HUMAN RESOURCES INCOME INFLATION INSURANCE INTEREST COSTS INTEREST PAYMENTS INTEREST RATE INTEREST RATES INVESTMENT DECISIONS INVESTMENT PRIORITIES INVESTMENT PROJECTS INVESTMENT RETURN LEVEL PLAYING FIELD MARKET VALUE MEDICAL EQUIPMENT NET REALIZABLE VALUE NET VALUE NUTRITION OPPORTUNITY COST PATIENTS PENALTIES PHYSICAL CAPITAL PRESENT VALUE PRIVATE CAPITAL PRIVATE CAPITAL MARKETS PUBLIC HEALTH PUBLIC HEALTH CARE QUALITY OF HEALTH CARE RATE OF RETURN RESOURCE ALLOCATION STRAIGHT LINE DEPRECIATION TOTAL COSTS TRANSACTION COSTS WORKING CAPITAL |
| spellingShingle |
ACCOUNTABILITY ACCOUNTING ACCOUNTING STANDARDS ACCOUNTING SYSTEMS ACQUISITION COSTS ACUTE ADMINISTRATIVE COSTS ALLOCATIVE EFFICIENCY ALTERNATIVE USE ASSET VALUATION ASSET VALUE ASSETS BALANCE SHEET BOOK VALUE BUSINESS DECISIONS CAPITAL ASSETS CAPITAL INVESTMENTS CAPITAL PLANNING CAPITAL RESOURCES CAPITAL STOCK COMPETITIVE MARKETS COST OF CAPITAL DEBT DEPRECIATION DEPRECIATION OF ASSETS DISCOUNT RATE DIVIDENDS EXPENDITURES GOVERNMENT FINANCE GOVERNMENT SECURITIES HEALTH CARE HEALTH CARE FINANCING HEALTH CARE MARKETS HEALTH CARE PROFESSIONALS HEALTH CARE PROVIDER HEALTH CARE PROVIDERS HEALTH CARE PROVISION HEALTH CARE SERVICES HEALTH CARE SYSTEMS HEALTH ECONOMICS HEALTH SECTOR HEALTH SERVICES HEALTH SYSTEM HOSPITAL COSTS HOSPITALS HUMAN DEVELOPMENT HUMAN RESOURCES INCOME INFLATION INSURANCE INTEREST COSTS INTEREST PAYMENTS INTEREST RATE INTEREST RATES INVESTMENT DECISIONS INVESTMENT PRIORITIES INVESTMENT PROJECTS INVESTMENT RETURN LEVEL PLAYING FIELD MARKET VALUE MEDICAL EQUIPMENT NET REALIZABLE VALUE NET VALUE NUTRITION OPPORTUNITY COST PATIENTS PENALTIES PHYSICAL CAPITAL PRESENT VALUE PRIVATE CAPITAL PRIVATE CAPITAL MARKETS PUBLIC HEALTH PUBLIC HEALTH CARE QUALITY OF HEALTH CARE RATE OF RETURN RESOURCE ALLOCATION STRAIGHT LINE DEPRECIATION TOTAL COSTS TRANSACTION COSTS WORKING CAPITAL Sussex, Jon Principles of Capital Financing and Capital Charging in Health Care Systems |
| relation |
Health, Nutrition and Population (HNP)
discussion paper; |
| description |
Most health care systems could improve
their efficiency in using physical capital - buildings and
equipment. Health care systems in which assets are provided
by governments or donated by aid organizations generally
have only weak incentives for those assets to be used
efficiently. Wrongly located or inappropriate facilities,
poorly utilized and maintained, are a result. This
Discussion Paper summarizes the principles of effective,
efficient, and equitable capital financing and capital
charging in health care systems. It reviews the options for
putting these principles into practice and refers to the
limited literature on the impacts of those options. The
objectives, principles, and practicalities of implementing
capital charging arrangements are set out. The relative
benefits and costs of points along the following dimensions
are described and summarized: applying capital charges just
to newly acquired assets or also to those already in
existence; using notional or real capital charges; the time
profile of charges; and the asset valuation basis adopted. |
| format |
Publications & Research :: Working Paper |
| author |
Sussex, Jon |
| author_facet |
Sussex, Jon |
| author_sort |
Sussex, Jon |
| title |
Principles of Capital Financing and Capital Charging in Health Care Systems |
| title_short |
Principles of Capital Financing and Capital Charging in Health Care Systems |
| title_full |
Principles of Capital Financing and Capital Charging in Health Care Systems |
| title_fullStr |
Principles of Capital Financing and Capital Charging in Health Care Systems |
| title_full_unstemmed |
Principles of Capital Financing and Capital Charging in Health Care Systems |
| title_sort |
principles of capital financing and capital charging in health care systems |
| publisher |
World Bank, Washington, DC |
| publishDate |
2013 |
| url |
http://documents.worldbank.org/curated/en/2004/09/5652828/principles-capital-financing-capital-charging-health-care-systems http://hdl.handle.net/10986/13751 |
| _version_ |
1764424231558316032 |