Development of a Financial Performance Index for Hospitals: DEA Approach
提出用数据包络分析（DEA）构建医院财务绩效指数（FPI），整合多个财务比率，便于医院间比较，方法也可推广到其他行业。
This paper presents an innovative method of measuring and assessing financial performance for hospitals using data envelopment analysis (DEA). A 6% national sample of acute care hospitals was used to compare conventional ratio analysis with the financial performance index (FPI), an aggregate measure of financial performance, developed in this study. The results showed that FPI has captured what various financial ratios indicate independently. The development of a FPI across many financial ratios eases the comparison of an individual hospital with its peers. Development and uses of a FPI can also be applied to other industries.