Principles of Capital Financing and Capital Charging in Health Care Systems

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dc.creatorSussex, Jon
dc.date2013-06-04T20:46:40Z
dc.date2013-06-04T20:46:40Z
dc.date2004-09
dc.date.accessioned2026-07-01T01:30:21Z
dc.descriptionMost 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.
dc.formatapplication/pdf
dc.formattext/plain
dc.identifierhttp://documents.worldbank.org/curated/en/2004/09/5652828/principles-capital-financing-capital-charging-health-care-systems
dc.identifierhttps://hdl.handle.net/10986/13751
dc.identifierhttps://doi.org/10.1596/13751
dc.identifier.urihttp://hdl.handle.net/123456789/418706
dc.languageEnglish
dc.languageen_US
dc.publisherWorld Bank, Washington, DC
dc.relationHealth, Nutrition and Population (HNP) discussion paper;
dc.rightsCC BY 3.0 IGO
dc.rightshttp://creativecommons.org/licenses/by/3.0/igo/
dc.rightsWorld Bank
dc.subjectACCOUNTABILITY
dc.subjectACCOUNTING
dc.subjectACCOUNTING STANDARDS
dc.subjectACCOUNTING SYSTEMS
dc.subjectACQUISITION COSTS
dc.subjectACUTE
dc.subjectADMINISTRATIVE COSTS
dc.subjectALLOCATIVE EFFICIENCY
dc.subjectALTERNATIVE USE
dc.subjectASSET VALUATION
dc.subjectASSET VALUE
dc.subjectASSETS
dc.subjectBALANCE SHEET
dc.subjectBOOK VALUE
dc.subjectBUSINESS DECISIONS
dc.subjectCAPITAL ASSETS
dc.subjectCAPITAL INVESTMENTS
dc.subjectCAPITAL PLANNING
dc.subjectCAPITAL RESOURCES
dc.subjectCAPITAL STOCK
dc.subjectCOMPETITIVE MARKETS
dc.subjectCOST OF CAPITAL
dc.subjectDEBT
dc.subjectDEPRECIATION
dc.subjectDEPRECIATION OF ASSETS
dc.subjectDISCOUNT RATE
dc.subjectDIVIDENDS
dc.subjectEXPENDITURES
dc.subjectGOVERNMENT FINANCE
dc.subjectGOVERNMENT SECURITIES
dc.subjectHEALTH CARE
dc.subjectHEALTH CARE FINANCING
dc.subjectHEALTH CARE MARKETS
dc.subjectHEALTH CARE PROFESSIONALS
dc.subjectHEALTH CARE PROVIDER
dc.subjectHEALTH CARE PROVIDERS
dc.subjectHEALTH CARE PROVISION
dc.subjectHEALTH CARE SERVICES
dc.subjectHEALTH CARE SYSTEMS
dc.subjectHEALTH ECONOMICS
dc.subjectHEALTH SECTOR
dc.subjectHEALTH SERVICES
dc.subjectHEALTH SYSTEM
dc.subjectHOSPITAL COSTS
dc.subjectHOSPITALS
dc.subjectHUMAN DEVELOPMENT
dc.subjectHUMAN RESOURCES
dc.subjectINCOME
dc.subjectINFLATION
dc.subjectINSURANCE
dc.subjectINTEREST COSTS
dc.subjectINTEREST PAYMENTS
dc.subjectINTEREST RATE
dc.subjectINTEREST RATES
dc.subjectINVESTMENT DECISIONS
dc.subjectINVESTMENT PRIORITIES
dc.subjectINVESTMENT PROJECTS
dc.subjectINVESTMENT RETURN
dc.subjectLEVEL PLAYING FIELD
dc.subjectMARKET VALUE
dc.subjectMEDICAL EQUIPMENT
dc.subjectNET REALIZABLE VALUE
dc.subjectNET VALUE
dc.subjectNUTRITION
dc.subjectOPPORTUNITY COST
dc.subjectPATIENTS
dc.subjectPENALTIES
dc.subjectPHYSICAL CAPITAL
dc.subjectPRESENT VALUE
dc.subjectPRIVATE CAPITAL
dc.subjectPRIVATE CAPITAL MARKETS
dc.subjectPUBLIC HEALTH
dc.subjectPUBLIC HEALTH CARE
dc.subjectQUALITY OF HEALTH CARE
dc.subjectRATE OF RETURN
dc.subjectRESOURCE ALLOCATION
dc.subjectSTRAIGHT LINE DEPRECIATION
dc.subjectTOTAL COSTS
dc.subjectTRANSACTION COSTS
dc.subjectWORKING CAPITAL
dc.titlePrinciples of Capital Financing and Capital Charging in Health Care Systems

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