READINGS: Accounting Fundamentals for Health Care Management
Chapter 14: Ratio Analysis How do we compare to Other Health Care Organizations
Chapter 15: Working Capital Management and Banking Relationships
Articles and Websites
Distress Detectors: Measures for Predicting Financial Trouble in Hospitals, HFMA August 2005, by Corbett A.
Price, Andrew E. Cameron, and Devin L. Price
Benchmarking Boon: Tapping Publicly Available Data to Improve Performance, HFM August 2011, by
Key Hospital Financial Statistics and Ratio Medians: Glossary of Formulas, HFMA
Eyes on the Supplies: Results of a Massive Performance Improvement Initiative, HFM April 2006, by Jonathon
The Value Driven Revenue Cycle, HFMA, July 2013 , by James H. Landman
>Most of the articles can be accessed through the HFMA’s website or through a search engine (e.g., Google put
the title and author’s name, along with HFMA, in your search terms).
DISCUSSION PART ONE(1 page) After reviewing Chapter 14 as well as the Distress Detectors and
Benchmarking Boon articles, what financial ratios and/or benchmarking data do you feel are the most critical
items to review on a regular basis What aspects of the ratios and benchmarking are unique to health care and
how can an administrator use Medicare data to benchmark a facility
DISCUSSION PART TWO:(1 page) Review either the Eyes on the Supplies or The Value Driven Revenue
Cycle article and provide us with your major take away point from one of these two articles. Please list the
article you reviewed at the title of your post.
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