Λεπτομέρειες βιβλιογραφικής εγγραφής
| Τίτλος: |
Cost-Volume-Profit Analysis for Strategic Decision- Making in Small Healthcare Practices. |
| Συγγραφείς: |
Lavrenyuk, Viktor1, Manzoor, Adil2 |
| Πηγή: |
Strategic Finance. Jun2026, p8-16. 9p. |
| Θεματικοί όροι: |
*Break-even analysis, *Strategic planning, *Health facilities, *Hospital administration, *Business planning, *Profitability, Primary care |
| Περίληψη: |
The article focuses on applying Cost-Volume-Profit (CVP) analysis as a strategic decision-making tool for small primary care practices aiming to balance personalized care, technological innovation, and financial viability. It explains how CVP links unit economics—such as patient volume, reimbursement rates, and fixed and variable costs—to evaluate growth options like scaling existing services or expanding capabilities (e.g., adding specialty care). A detailed case study compares three scenarios, demonstrating how CVP helps prioritize initiatives by assessing breakeven patient visits, operating profit margins, and risk through fixed cost coverage ratios. The framework is presented as practical for small practices due to its reliance on accessible metrics and its focus on short-term operational feasibility rather than long-term capital budgeting. The article also highlights the importance of conservative assumptions and scenario planning to manage uncertainties inherent in healthcare practice expansion. [Extracted from the article] |
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| Βάση Δεδομένων: |
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