Mukherjee, T., Al Rahahleh, N., Lane, W., & Dunn, J. (2016). The capital budgeting process of healthcare organizations: A review of surveys. Journal of Healthcare Management, 61(1), 58-77. The article discusses capital budgeting practices by healthcare organizations and compares the capital budgeting practices of non-profit with for-profit healthcare organizations as well as comparing the practices of the healthcare industry with other industries.
Brickner, D. R., & Mahoney, L. S. (2018). Factoring in the time value of money with Excel. Journal of Accountancy, 225(3), 42-54. The article addresses how money loses purchasing value over time, why this loss matters to the healthcare administrator and how they can use Excel as a tool to analyze current and future purchases while incorporating the time value of money.
Collins, J. C. (2017). Microsoft Excel: 3 ways to calculate internal rate of return in Excel. Journal of Accountancy, 223(2), 25-26. This article provides the student with a practical application of Excel in the healthcare administration setting in calculating the internal rate of return, an essential metric of financial performance.
Mangiero, G. A., & Kraten, M. (2017). NPV sensitivity analysis: A dynamic Excel approach. American Journal of Business Education, 10(3), 113-126. This article addresses how Excel may be used for sensitivity analysis of net present value (NPV), a critical financial metric for healthcare administrators in deciding on current and future purchases.
South-Winter, C. A., & Porter, J. C. (2017). Accounting basics part 4: Net present value. Radiology Management, 39(2), 11-16. This article continues the discussion on NPV by defining this metric, its importance, and how it is addressed though accounting practices.