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La valutazione dell?accreditamento delle Case di Cura private

Author

Listed:
  • Corrado Cuccurullo
  • Gianpaolo Pennarola
  • Alessandra Belfiore

Abstract

L?articolo indaga l?accreditamento delle Case di Cura come bene immateriale, evidenziando, da un lato, l?importanza di una corretta rilevazione e valutazione in bilancio tenendo conto della scomposizione del valore in base ai suoi tre livelli e, dall?altro, la sua valutazione differenziale nelle operazioni straordinarie.L?articolo suggerisce l?income approach come metodo ottimale per determinare il fair value dell?accreditamento.Si sottolinea, inoltre, l?importanza crescente degli intangibili nel settore sanitario, sia per soggetti privati sia pubblici e si fornisce, infine, una panoramica sulle implicazioni della tematica per la pratica professionale, il management, le politiche settoriali e la ricerca, mettendo in luce le necessità e le opportunità emergenti.

Suggested Citation

  • Corrado Cuccurullo & Gianpaolo Pennarola & Alessandra Belfiore, 2023. "La valutazione dell?accreditamento delle Case di Cura private," MECOSAN, FrancoAngeli Editore, vol. 2023(128), pages 23-46.
    • Handle: RePEc:fan:mesame:v:html10.3280/mesa2023-128oa18589
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    References listed on IDEAS

    as
    1. Belfiore, Alessandra & Cuccurullo, Corrado & Aria, Massimo, 2022. "Financial configurations of Italian private hospitals: an evolutionary analysis," Health Policy, Elsevier, vol. 126(7), pages 661-667.
    2. Jerald E. Pinto & Thomas R. Robinson & John D. Stowe, 2019. "Equity valuation: A survey of professional practice," Review of Financial Economics, John Wiley & Sons, vol. 37(2), pages 219-233, April.
    3. 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.
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