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La valutazione aziendale delle Case di Cura private: note per la determinazione del valore dell?accreditamento

Author

Listed:
  • Alessandro Cirillo
  • Fabrizia Sarto
  • Corrado Cuccurullo

Abstract

Nel corso degli ultimi anni, le occasioni di valutazione economica di asset e imprese nel settore sanitario si sono moltiplicate. Tuttavia, rimane ancora lieve l?interesse della ricerca sul tema. La valutazione delle aziende professionali in settori regolamentati si presenta alquanto complessa, specie in riferimento alle componenti intangibili. Questo articolo, da un lato, prova a richiamare l?attenzione dei ricercatori a fornire evidenze e quadri concettuali sull?argomento e, dall?altro, delinea talune note sulla determinazione del valore delle Case di Cura, terminando con una simulazione della valutazione dell?accreditamento.

Suggested Citation

  • Alessandro Cirillo & Fabrizia Sarto & Corrado Cuccurullo, 2015. "La valutazione aziendale delle Case di Cura private: note per la determinazione del valore dell?accreditamento," MECOSAN, FrancoAngeli Editore, vol. 2015(96), pages 9-31.
    • Handle: RePEc:fan:mesame:v:html10.3280/mesa2015-096002
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