Appropriate reserves in the health care sector

D.W. Feenstra and G.J. van Helden
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G.J. van Helden: Groningen University

No 99E55, Research Report from University of Groningen, Research Institute SOM (Systems, Organisations and Management)

Abstract: Organizations in the health care sector are increasingly managed and judged on the basis of economic criteria. At the same time they are faced with growing risks which necessitate ‘appropriate’ reserves. Various major risks are mentioned in this paper. Health care organizations are allowed to form provisions instead of reserves, for some of these risks. The conditions under which this is allowed are discussed, as are the criteria which indicate the differences between reserves and provisions. The main part of this paper consists of a critical description and analysis of two models which can be used to determine the ‘appropriate’ size of reserves of health care organizations.

Date: 1999
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Persistent link: https://EconPapers.repec.org/RePEc:gro:rugsom:99e55

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