Internationally, healthcare organizations are characterized by a unique set of tasks, primarily focused on societal supply objectives. Although there is a growing proportion of profit-oriented enterprises, organizations oriented toward public welfare objectives still predominate worldwide. This makes it all the more important to engage intensively with the business management principles of these healthcare providers. On the one hand, the theory of business types seeks to classify organizations according to their structural characteristics in order to analyze their behavior, particularly with regard to healthcare provision. Furthermore, the Extended Economic Efficiency Accounting provides a tool that, beyond purely monetary, profit-oriented accounting, is suitable for documenting and making visible both internally and externally the economic activities in terms of their societal impact and external effects. In this context, the economic aspects of healthcare services must be considered, which, especially in the care of chronically ill individuals, possess particular characteristics.