Nel corso degli ultimi anni rilevanti cambiamenti istituzionali hanno interessato il sistema di tutela della salute ed in particolare il funzionamento delle aziende sanitarie, che sono state oggetto di numerose operazioni di fusione e acquisizione. Rispetto a queste tendenze, si configura la necessità di procedere alla determinazione del valore economico delle aziende coinvolte in questi processi. L’articolo analizza criticamente il processo di reperimento delle informazioni e valuta l’adeguatezza della base informativa nonché le variabili determinanti nella dinamica di creazione del valore.
In the last years, Italian National Healthcare System has been interested by relevant institutional changes and many healthcare organizations have been involved in operations of merger and acquisition (M&A). According to the relevant managerial and fi nancial literature, in any case of merger, acquisition and takeover it’s necessary to determine the economic value of fi rms interested by this kind of operations. The article points out how to fi nd the relevant informations and how to manage an valuation process of an healthcare organizations.
In the last years, Italian National Healthcare System has been interested by relevant institutional changes and many healthcare organizations have been involved in operations of merger and acquisition (M&A). According to the relevant managerial and fi nancial literature, in any case of merger, acquisition and takeover it’s necessary to determine the economic value of fi rms interested by this kind of operations. The article points out how to fi nd the relevant informations and how to manage an valuation process of an healthcare organizations.
