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8.1 Consider the following 2007 data for Newark General Hospital (in millions of dollars): Static Flexible Actual Budget Budget Result Revenues $4.7 $4.8 $4.5 Cost 4.1 4.1 4.2 Profits 0.6 0.7 0.3 a Calculate and interpret the profit variance b Calculate and interpret the revenue variance c Calculate and interpret the cost variance d Calculate and interpret the volume and price variances on the e. Calculate and interpret the volume and management variances on the cost side. f. How are the variances calulated above related? 8.2 Here are the 2007 revenues for the Wendover Group Practice Association for four different budgets, in thousands of dollars: Flexible Flexible Static (Enrollment/Utilization) (Enrollment) Actual Budget Budget Budget Results $425 $200 $180 $300 a What does the budget data tell you about the nature of Wendover’s patients: Are they capitated or fee-for-service? b Calculate and interpret the following variances Revenue variance Volume variance Price variance Enrollment variance Utilization variance .
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8.1 Consider the following 2007 data for Newark General Hospital (.docx
8.1 Consider the following 2007 data for Newark General Hospital (in millions of dollars):
Static
Flexible
Actual
Budget
Budget
Result
Revenues
$4.7
$4.8
$4.5
Cost
4.1
4.1
4.2
Profits
0.6
0.7
0.3
a Calculate and interpret the profit variance
b Calculate and interpret the revenue variance
c Calculate and interpret the cost variance
d Calculate and interpret the volume and price variances on the
8.2 Here are the 2007 revenues for the Wendover Group Practice Association for four different budgets, in thousands of dollars:
Flexible
Flexible
Static
(Enrollment/Utilization)
(Enrollment)
Actual
Budget
Budget
Budget
Results
$425
$200
$180
$300
a What does the budget data tell you about the nature of Wendover’s
patients: Are they capitated or fee-for-service?
b Calculate and interpret the following variances
Revenue variance
Volume variance
Price variance
Enrollment variance
Utilization variance
8.3 Here are the budgets of Brandon Surgery Center for the most recent historical quarter, in thousands of dollars:
Static
Flexible
Actual
Number of Surgeries
1,200
1,300
1,300
Patient Revenue
$2,400
$2,600
$2,535
Salary Expense
1,200
1,300
1,365
Non-Salary Expense
600
650
585
Profit
$600
$650
$585
The center assumes that all revenues and costs are variable and hence tied directly to patient volume.
a Explain how each amount in the flexible budget was calculated.
b Determine the variances for each line of the profit and loss statement, both in dollar terms and in percentage terms
c What do the Part b results tell Brandon’s managers about the surgery center’s operations for the quarter?
.
Cost-Volume-Profit Analysis6©Getty ImagesComstock .docx
Cost-Volume-Profit
Analysis
6
©Getty Images/Comstock Images/Stockbyte/Thinkstock
Learning Outcomes
By the end of this chapter, you will be able to:
• Identify fixed and variable costs for healthcare organizations
• Conduct cost-volume-profit (break-even) analyses in fee-for-service and capitated
environments
smi81240_06_c06_143-166.indd 143 3/7/14 9:43 AM
144
Section 6.1Cost and Volume
Introduction
After a lower than hoped for level of net income in 2012, Chamberlin Skilled Nursing and Reha-
bilitation Center, Inc. is seeking ways to improve profitability. Mary Ellen Lahay, the adminis-
trator at Chamberlin, has envisioned four ways to improve profits: (1) increase the number of
residents, (2) negotiate higher payment rates from insurance companies, (3) reduce the costs
that vary with the number of residents, and (4) reduce overhead and costs that don’t vary
with the number of residents. How feasible are any of these four ways to improve profits?
How much could any of these options improve profits? Clearly, Ms. Lahay has some home-
work to do to examine these options.
This chapter considers the full relationships among costs, volumes, and profits. The cost-
volume-profit relationship is at the core of many analyses in managerial accounting. Finding
ways to change costs and manage volumes of patients and services provided to patients is an
important aspect of managing the finances of any healthcare organization. Understanding
and managing revenues was the focus of Chapter 5.
6.1 Cost and Volume
It seems intuitive that costs and patient volume would be closely related in the operations of
healthcare organizations. If there are more patients, costs must be higher. Is this always the
case? Suppose you are managing an ophthalmology practice where most patients schedule
appointments for their eye visits. One day, just before closing, a patient appears at the front
desk with a request to see the physician. The patient has recently received new eyeglasses
and is experiencing headaches and double vision. The physician sees the patient that day,
performs a diagnosis of the condition, and prescribes a treatment. Will the cost for the prac-
tice be higher that day? Cost for the practice will probably not change due to one unscheduled
patient on one day.
There are some costs that will not increase with patient volume, at least in the short run,
such as the rental cost for the office space. We call these fixed costs. Other costs, such as
supplies used in diagnosis or treatment, increase with the volume of patients. We call these
variable costs. There are still other costs that exhibit characteristics of both fixed and vari-
able costs. One of the tasks of business managers is to understand the relationships between
various costs and volume and to perform analyses that inform financial planning and man-
agement. This chapter will describe variable costs, fixed costs, and combinations of costs
that define the pattern o.
CHAPTER 4 Estimating CostsIntroduction to managerial account.docx
CHAPTER 4
Estimating Costs
Introduction to managerial accounting
Cost classifications
Fixed versus variable
Direct versus indirect (overhead)
Cost behavior
Cost allocation
Activity-based costing
Copyright 2009 Health Administration Press
4 - ‹#›
Managerial Accounting
There are two main areas of accounting:
Financial
Managerial
Financial accounting involves creating financial statements to report the financial status of the overall business. These statements are used primarily by outsiders.
Managerial accounting involves creating information for internal use in managerial decision making. This chapter focuses on managerial accounting.
Copyright 2009 Health Administration Press
4 - ‹#›
Cost Classifications
Cost measurement is a critical part of managerial accounting.
Unfortunately, there is no single definition of the term cost. Different costs are used for different purposes.
Costs are classified in two major ways:
By their relationship to volume
By their relationship to the sub-unit being analyzed
Copyright 2009 Health Administration Press
4 - ‹#›
Is there a difference between a cost and an expense?
Discussion Item
Copyright 2009 Health Administration Press
4 - ‹#›
Cost Behavior
The relationship between costs and the volume of services provided is called cost behavior or underlying cost structure.
If the underlying cost structure is known, managers can forecast costs at different levels of patient volume.
In this context, costs may be
fixed (independent of volume), or
variable (dependent on volume).
Copyright 2009 Health Administration Press
4 - ‹#›
Cost Behavior (cont.)
In the long-run, all costs are variable; hence, the fixed versus variable classification can hold only in the short-run—say, for one year.
Also, no costs are fixed throughout an infinite range of volumes. Thus, the concept of cost classifications according to volume must be applied within some relevant range of patient volume.
Copyright 2009 Health Administration Press
4 - ‹#›
What are some examples of fixed and variable costs for a hospital’s clinical laboratory?
Discussion Item
Copyright 2009 Health Administration Press
4 - ‹#›
Cost Behavior Example: Walk-In Clinic
Variable Costs Per Visit Fixed Costs Per Year
Clinical supplies $20 Facilities $30,000
Other supplies 5 Salaries 190,000
Variable cost rate $25 Overhead 80,000
$300,000
Total Fixed Variable Total Average
Volume Costs Costs Costs Cost
1 $300,000 $ 25 $300,025 $300,025
100 300,000 2,500 302,500 3,025
200 300,000 5,000 305,000 1,525
1,000 300,000 25,000 325,000 325
5,000 300,000 125,000 425,000 85
10,000 300,000 250,000 550,000 55
25,000 300,000 625,000 925,000 37
Note: The rele.
Introduction to activity based funding - Prof Stephen Duckett - presentation.pdf
Introduction to activity based funding - Prof Stephen Duckett - presentation.pdfIndependent Hospital Pricing Authority
Presenter Prof Stephen Duckett Director, Health Program, Grattan Institute
Date: April 2021
Event: ABF 2021 Conference
The 'Introduction to activity based funding' video aims to provide all health professionals with access to the essential introductory information on activity based funding by covering various themes such as pricing and funding, costing, classifications and data collection.
The presentation provides an overview of:
1. the various ways in which health care can be funded and their strengths and weaknesses
2. the key elements of an activity based funding (ABF) system
3. the funding flows for healthcare in Australia including the role of the national efficient price (NEP) and the national efficient cost (NEC).
View the recording of this presentation here: https://www.youtube.com/watch?v=4MvZcrqgK7U
www.ihacpa.gov.au
www.abfconference.com.au
--
Note: In August 2022, the Independent Hospital Pricing Authority (IHPA) was renamed to the Independent Health and Aged Care Pricing Authority (IHACPA) when its functions expanded to include the provision of costing and pricing advice on aged care services and the agency.SMH IntroductionSakasegawa Memorial Hospital (SMH) is a 650-bed me.docx
SMH IntroductionSakasegawa Memorial Hospital (SMH) is a 650-bed metropolitan not-for-profit (NFP) hospital in a major city. The hospital competes with other hospitals for its patient base. Managed care is a significant part of its revenue stream and the hospital is not receiving competitive rates. This puts the hospital at a competitive disadvantage.
The hospital has been in existence for over 75 years and there is only a small mortgage on the building. This is an advantage for the hospital.
The hospital sold property and used the funds to build the infrastructure of the organization. While the hospital needs additional funding for major projects, it has no more property available for sale.
In addition, while the hospital has enjoyed the benefits of several significant contributors, these contributors are getting "contributor fatigue." They are less interested in contributing because the hospital has not turned the corner on operation revenue and expenses. The hospital faces significant issues with the current economic crisis. The issues include a drop in Medicaid payments and a number of people in the community losing their insurance coverage.
2007 revenue expense dataRevenueSourceAmountNet Patient revenue non-Medicare$260,183,000.00]Capitation Revenue$36,829,320.00Patient Revenue - Medicare Medicaid$188,408,800.00three items match line 1 Part 1Unrelated business revenueCapitation RevOther rev - sale of asset$5,492,700.00Rent revenue$450,000.00dividends$3,800,000.00Investment Income$1,892,925.00Other rev - other$5,290,000.00Note - see detailContributions$7,722,580.00Net assets released from restrictionsTtl Unrestricted Rev$510,069,325.00ExpensesSourceTotalClinical Servicesmanagement & GeneralFundraisingSalariesSalaries Officers25a Part II$5,008,242.00$540,392.00$4,135,300.00$332,550.00Other Salaries26 Part II$176,481,232.00$158,833,127.00$16,765,700.00$882,405.00Pension27 Part II$17,942,172.00$16,147,964.00$1,704,508.00$89,700.00Fringe Benefits28 Part II$23,783,424.00$21,406,424.00$2,259,000.00$118,000.00Payroll Taxes29 Part II$13,336,000.00$12,002,000.00$1,266,000.00$68,000.00Total Salaries & Benefitstotal$236,551,070.00$208,929,907.00$26,130,508.00$1,490,655.00Fundraising fees30 Part II$0.00Accounting Fees31 Part II$340,900.00$340,900.00Legal fees32 Part II$1,345,300.00$1,211,300.00$134,000.00Supplies & Other33 Part II$226,106,126.00$225,600,500.00$500,210.00$5,416.00Telephone34 Part II$1,049,247.00$944,400.00$99,600.00$5,247.00Postage and shipping35 part II$339,584.00$305,626.00$32,260.00$1,698.00Occupancy36 Part II$0.00Equipment rental and maintenance37 Part II$8,967,852.00$8,071,152.00$896,700.00Printing and publications38 Part II$177,000.00$159,200.00$16,800.00$1,000.00Conference conventions and meetings40 Part II$78,500.00$70,000.00$8,000.00$500.00Interest exp (net)41 Part II$9,601,800.00$8,551,800.00$1,000,000.00$50,000.00Depreciation42 Part II$31,083,552.00$27,975,052.00$3,108,500.00Provision for Bad debt43a *$1,005,000.00$1,0.
General Problem StatementIs the prevalence of health disparities
General Problem Statement
Is the prevalence of health disparities leading to higher mortality rate in the United States (KFF, 2020).
Specific Problem Statement
Social and economic determinants contribute to health disparities in rural Areas; thus, leading to higher mortality rates (CDC, 2017).
2.1CHAPTER 5 HOMEWORK - COSTING AND PROFIT ANALYSISHomework 2.1, Chapter 5Using the data below, answering the following questions:Fixed costs$23,750,000Variable cost/day$525Charge (rev)/day$2,575Inpatient days14,500a. Construct the hospital's base case projected P&L statementb. What is the hospital's breakeven point (volume / patient days needed to breakeven)?c. What is the economic breakeven (volume required ) to provide a profit of $1,500,000?d. What is the total contribution margin if volume decreases by 20%?e. Based on the scenario in d., if fixed costs remain the same, what is the hospital's profit or loss?
2.2CHAPTER 5 HOMEWORK - COSTING AND PROFIT ANALYSISHomework 2.2, Chapter 5You are considering starting a walk-in clinic. Your financial projections for the first year of operations are below. Revenue and variable costs are based on the projected number of visits. Medical and administrative supplies are variable costs; all other costs are fixed costs.
Medical and administrative supplies are variable costs; all other costs are fixed costs.
Projected Visits12,000Revenues$650,000Wages & benefits300,000Rent6,500Depreciation40,000Utilities4,200Medical supplies55,000Administrative supplies10,000a. Construct the clinic's projected P&L statementb. What is the total contribution margin?c. What is the contribution margin rate (rounded to the nearest dollar)?d. What is the clinic's breakeven point?e. What is the economic breakeven for a profit of $100,000?
2.3CHAPTER 6 HOMEWORK - DEPARTMENTAL COSTING AND COST ALLOCATIONHomework 2.3, Chapter 6St. Benedict Hospital has three primary revenue producing departments (Inpatient, Outpatient, Clinic) with the following revenue and cost projections. In order to better determine the departments’ overall true cost and profit margin, management wants to allocate service department costs as overhead allocations to these departments.PROJECTED REVENUES AND COSTS PER DEPARTMENTRevenues Inpatient Services$ 19,250,000 Outpatient Services28,500,000 Clinic Services11,500,000 Total revenues$ 59,250,000Direct Costs Inpatient Services$ 11,250,000 Outpatient Services14,250,000 Clinic Services4,500,000 Total costs$ 30,000,000Service Department Costs Financial Services$ 5,000,000 Facilities9,500,000 Housekeeping3,000,000 Administration4,500,000 Total overhead costs$ 22,000,000Total Costs$ 52,000,000Projected Profit$ 7,250,000Management considered various cost drivers and made the determiniation to use the following as the most relevant for each service department:DepartmentCost Driver Financial ServicesPatient revenue FacilitiesSquare feet HousekeepingHousekeeping ...
FINANCAL MANAGEMENT PPT BY FINMANLeverage and capital structure by bosogon an...
This document discusses leverage and capital structure. It begins by defining leverage as the use of fixed costs to magnify returns, and discusses how leverage increases risk and return. The document then outlines 6 learning goals covering topics like breakeven analysis, the different types of leverage (operating, financial, total), and theories of capital structure. It provides examples and formulas to demonstrate concepts like calculating breakeven points and measuring the degrees of different types of leverage.
Healthcare Using the analysis in a Capital Investment Plan.pdf
The document discusses using break-even analysis in capital investment proposals for healthcare organizations. It explains fixed and variable costs, using the example of a skilled nursing facility. Fixed costs like administration, facilities, and financing expenses remain constant with patient volume. Variable costs like supplies and labor increase with more patients. Break-even analysis can determine the patient volume needed to cover total costs. This helps evaluate proposals to increase volume or lower costs.
Recommended
8.1 Consider the following 2007 data for Newark General Hospital (.docx
8.1 Consider the following 2007 data for Newark General Hospital (in millions of dollars):
Static
Flexible
Actual
Budget
Budget
Result
Revenues
$4.7
$4.8
$4.5
Cost
4.1
4.1
4.2
Profits
0.6
0.7
0.3
a Calculate and interpret the profit variance
b Calculate and interpret the revenue variance
c Calculate and interpret the cost variance
d Calculate and interpret the volume and price variances on the
8.2 Here are the 2007 revenues for the Wendover Group Practice Association for four different budgets, in thousands of dollars:
Flexible
Flexible
Static
(Enrollment/Utilization)
(Enrollment)
Actual
Budget
Budget
Budget
Results
$425
$200
$180
$300
a What does the budget data tell you about the nature of Wendover’s
patients: Are they capitated or fee-for-service?
b Calculate and interpret the following variances
Revenue variance
Volume variance
Price variance
Enrollment variance
Utilization variance
8.3 Here are the budgets of Brandon Surgery Center for the most recent historical quarter, in thousands of dollars:
Static
Flexible
Actual
Number of Surgeries
1,200
1,300
1,300
Patient Revenue
$2,400
$2,600
$2,535
Salary Expense
1,200
1,300
1,365
Non-Salary Expense
600
650
585
Profit
$600
$650
$585
The center assumes that all revenues and costs are variable and hence tied directly to patient volume.
a Explain how each amount in the flexible budget was calculated.
b Determine the variances for each line of the profit and loss statement, both in dollar terms and in percentage terms
c What do the Part b results tell Brandon’s managers about the surgery center’s operations for the quarter?
.
Cost-Volume-Profit Analysis6©Getty ImagesComstock .docx
Cost-Volume-Profit
Analysis
6
©Getty Images/Comstock Images/Stockbyte/Thinkstock
Learning Outcomes
By the end of this chapter, you will be able to:
• Identify fixed and variable costs for healthcare organizations
• Conduct cost-volume-profit (break-even) analyses in fee-for-service and capitated
environments
smi81240_06_c06_143-166.indd 143 3/7/14 9:43 AM
144
Section 6.1Cost and Volume
Introduction
After a lower than hoped for level of net income in 2012, Chamberlin Skilled Nursing and Reha-
bilitation Center, Inc. is seeking ways to improve profitability. Mary Ellen Lahay, the adminis-
trator at Chamberlin, has envisioned four ways to improve profits: (1) increase the number of
residents, (2) negotiate higher payment rates from insurance companies, (3) reduce the costs
that vary with the number of residents, and (4) reduce overhead and costs that don’t vary
with the number of residents. How feasible are any of these four ways to improve profits?
How much could any of these options improve profits? Clearly, Ms. Lahay has some home-
work to do to examine these options.
This chapter considers the full relationships among costs, volumes, and profits. The cost-
volume-profit relationship is at the core of many analyses in managerial accounting. Finding
ways to change costs and manage volumes of patients and services provided to patients is an
important aspect of managing the finances of any healthcare organization. Understanding
and managing revenues was the focus of Chapter 5.
6.1 Cost and Volume
It seems intuitive that costs and patient volume would be closely related in the operations of
healthcare organizations. If there are more patients, costs must be higher. Is this always the
case? Suppose you are managing an ophthalmology practice where most patients schedule
appointments for their eye visits. One day, just before closing, a patient appears at the front
desk with a request to see the physician. The patient has recently received new eyeglasses
and is experiencing headaches and double vision. The physician sees the patient that day,
performs a diagnosis of the condition, and prescribes a treatment. Will the cost for the prac-
tice be higher that day? Cost for the practice will probably not change due to one unscheduled
patient on one day.
There are some costs that will not increase with patient volume, at least in the short run,
such as the rental cost for the office space. We call these fixed costs. Other costs, such as
supplies used in diagnosis or treatment, increase with the volume of patients. We call these
variable costs. There are still other costs that exhibit characteristics of both fixed and vari-
able costs. One of the tasks of business managers is to understand the relationships between
various costs and volume and to perform analyses that inform financial planning and man-
agement. This chapter will describe variable costs, fixed costs, and combinations of costs
that define the pattern o.
CHAPTER 4 Estimating CostsIntroduction to managerial account.docx
CHAPTER 4
Estimating Costs
Introduction to managerial accounting
Cost classifications
Fixed versus variable
Direct versus indirect (overhead)
Cost behavior
Cost allocation
Activity-based costing
Copyright 2009 Health Administration Press
4 - ‹#›
Managerial Accounting
There are two main areas of accounting:
Financial
Managerial
Financial accounting involves creating financial statements to report the financial status of the overall business. These statements are used primarily by outsiders.
Managerial accounting involves creating information for internal use in managerial decision making. This chapter focuses on managerial accounting.
Copyright 2009 Health Administration Press
4 - ‹#›
Cost Classifications
Cost measurement is a critical part of managerial accounting.
Unfortunately, there is no single definition of the term cost. Different costs are used for different purposes.
Costs are classified in two major ways:
By their relationship to volume
By their relationship to the sub-unit being analyzed
Copyright 2009 Health Administration Press
4 - ‹#›
Is there a difference between a cost and an expense?
Discussion Item
Copyright 2009 Health Administration Press
4 - ‹#›
Cost Behavior
The relationship between costs and the volume of services provided is called cost behavior or underlying cost structure.
If the underlying cost structure is known, managers can forecast costs at different levels of patient volume.
In this context, costs may be
fixed (independent of volume), or
variable (dependent on volume).
Copyright 2009 Health Administration Press
4 - ‹#›
Cost Behavior (cont.)
In the long-run, all costs are variable; hence, the fixed versus variable classification can hold only in the short-run—say, for one year.
Also, no costs are fixed throughout an infinite range of volumes. Thus, the concept of cost classifications according to volume must be applied within some relevant range of patient volume.
Copyright 2009 Health Administration Press
4 - ‹#›
What are some examples of fixed and variable costs for a hospital’s clinical laboratory?
Discussion Item
Copyright 2009 Health Administration Press
4 - ‹#›
Cost Behavior Example: Walk-In Clinic
Variable Costs Per Visit Fixed Costs Per Year
Clinical supplies $20 Facilities $30,000
Other supplies 5 Salaries 190,000
Variable cost rate $25 Overhead 80,000
$300,000
Total Fixed Variable Total Average
Volume Costs Costs Costs Cost
1 $300,000 $ 25 $300,025 $300,025
100 300,000 2,500 302,500 3,025
200 300,000 5,000 305,000 1,525
1,000 300,000 25,000 325,000 325
5,000 300,000 125,000 425,000 85
10,000 300,000 250,000 550,000 55
25,000 300,000 625,000 925,000 37
Note: The rele.
Introduction to activity based funding - Prof Stephen Duckett - presentation.pdf
Introduction to activity based funding - Prof Stephen Duckett - presentation.pdfIndependent Hospital Pricing Authority
Presenter Prof Stephen Duckett Director, Health Program, Grattan Institute
Date: April 2021
Event: ABF 2021 Conference
The 'Introduction to activity based funding' video aims to provide all health professionals with access to the essential introductory information on activity based funding by covering various themes such as pricing and funding, costing, classifications and data collection.
The presentation provides an overview of:
1. the various ways in which health care can be funded and their strengths and weaknesses
2. the key elements of an activity based funding (ABF) system
3. the funding flows for healthcare in Australia including the role of the national efficient price (NEP) and the national efficient cost (NEC).
View the recording of this presentation here: https://www.youtube.com/watch?v=4MvZcrqgK7U
www.ihacpa.gov.au
www.abfconference.com.au
--
Note: In August 2022, the Independent Hospital Pricing Authority (IHPA) was renamed to the Independent Health and Aged Care Pricing Authority (IHACPA) when its functions expanded to include the provision of costing and pricing advice on aged care services and the agency.SMH IntroductionSakasegawa Memorial Hospital (SMH) is a 650-bed me.docx
SMH IntroductionSakasegawa Memorial Hospital (SMH) is a 650-bed metropolitan not-for-profit (NFP) hospital in a major city. The hospital competes with other hospitals for its patient base. Managed care is a significant part of its revenue stream and the hospital is not receiving competitive rates. This puts the hospital at a competitive disadvantage.
The hospital has been in existence for over 75 years and there is only a small mortgage on the building. This is an advantage for the hospital.
The hospital sold property and used the funds to build the infrastructure of the organization. While the hospital needs additional funding for major projects, it has no more property available for sale.
In addition, while the hospital has enjoyed the benefits of several significant contributors, these contributors are getting "contributor fatigue." They are less interested in contributing because the hospital has not turned the corner on operation revenue and expenses. The hospital faces significant issues with the current economic crisis. The issues include a drop in Medicaid payments and a number of people in the community losing their insurance coverage.
2007 revenue expense dataRevenueSourceAmountNet Patient revenue non-Medicare$260,183,000.00]Capitation Revenue$36,829,320.00Patient Revenue - Medicare Medicaid$188,408,800.00three items match line 1 Part 1Unrelated business revenueCapitation RevOther rev - sale of asset$5,492,700.00Rent revenue$450,000.00dividends$3,800,000.00Investment Income$1,892,925.00Other rev - other$5,290,000.00Note - see detailContributions$7,722,580.00Net assets released from restrictionsTtl Unrestricted Rev$510,069,325.00ExpensesSourceTotalClinical Servicesmanagement & GeneralFundraisingSalariesSalaries Officers25a Part II$5,008,242.00$540,392.00$4,135,300.00$332,550.00Other Salaries26 Part II$176,481,232.00$158,833,127.00$16,765,700.00$882,405.00Pension27 Part II$17,942,172.00$16,147,964.00$1,704,508.00$89,700.00Fringe Benefits28 Part II$23,783,424.00$21,406,424.00$2,259,000.00$118,000.00Payroll Taxes29 Part II$13,336,000.00$12,002,000.00$1,266,000.00$68,000.00Total Salaries & Benefitstotal$236,551,070.00$208,929,907.00$26,130,508.00$1,490,655.00Fundraising fees30 Part II$0.00Accounting Fees31 Part II$340,900.00$340,900.00Legal fees32 Part II$1,345,300.00$1,211,300.00$134,000.00Supplies & Other33 Part II$226,106,126.00$225,600,500.00$500,210.00$5,416.00Telephone34 Part II$1,049,247.00$944,400.00$99,600.00$5,247.00Postage and shipping35 part II$339,584.00$305,626.00$32,260.00$1,698.00Occupancy36 Part II$0.00Equipment rental and maintenance37 Part II$8,967,852.00$8,071,152.00$896,700.00Printing and publications38 Part II$177,000.00$159,200.00$16,800.00$1,000.00Conference conventions and meetings40 Part II$78,500.00$70,000.00$8,000.00$500.00Interest exp (net)41 Part II$9,601,800.00$8,551,800.00$1,000,000.00$50,000.00Depreciation42 Part II$31,083,552.00$27,975,052.00$3,108,500.00Provision for Bad debt43a *$1,005,000.00$1,0.
General Problem StatementIs the prevalence of health disparities
General Problem Statement
Is the prevalence of health disparities leading to higher mortality rate in the United States (KFF, 2020).
Specific Problem Statement
Social and economic determinants contribute to health disparities in rural Areas; thus, leading to higher mortality rates (CDC, 2017).
2.1CHAPTER 5 HOMEWORK - COSTING AND PROFIT ANALYSISHomework 2.1, Chapter 5Using the data below, answering the following questions:Fixed costs$23,750,000Variable cost/day$525Charge (rev)/day$2,575Inpatient days14,500a. Construct the hospital's base case projected P&L statementb. What is the hospital's breakeven point (volume / patient days needed to breakeven)?c. What is the economic breakeven (volume required ) to provide a profit of $1,500,000?d. What is the total contribution margin if volume decreases by 20%?e. Based on the scenario in d., if fixed costs remain the same, what is the hospital's profit or loss?
2.2CHAPTER 5 HOMEWORK - COSTING AND PROFIT ANALYSISHomework 2.2, Chapter 5You are considering starting a walk-in clinic. Your financial projections for the first year of operations are below. Revenue and variable costs are based on the projected number of visits. Medical and administrative supplies are variable costs; all other costs are fixed costs.
Medical and administrative supplies are variable costs; all other costs are fixed costs.
Projected Visits12,000Revenues$650,000Wages & benefits300,000Rent6,500Depreciation40,000Utilities4,200Medical supplies55,000Administrative supplies10,000a. Construct the clinic's projected P&L statementb. What is the total contribution margin?c. What is the contribution margin rate (rounded to the nearest dollar)?d. What is the clinic's breakeven point?e. What is the economic breakeven for a profit of $100,000?
2.3CHAPTER 6 HOMEWORK - DEPARTMENTAL COSTING AND COST ALLOCATIONHomework 2.3, Chapter 6St. Benedict Hospital has three primary revenue producing departments (Inpatient, Outpatient, Clinic) with the following revenue and cost projections. In order to better determine the departments’ overall true cost and profit margin, management wants to allocate service department costs as overhead allocations to these departments.PROJECTED REVENUES AND COSTS PER DEPARTMENTRevenues Inpatient Services$ 19,250,000 Outpatient Services28,500,000 Clinic Services11,500,000 Total revenues$ 59,250,000Direct Costs Inpatient Services$ 11,250,000 Outpatient Services14,250,000 Clinic Services4,500,000 Total costs$ 30,000,000Service Department Costs Financial Services$ 5,000,000 Facilities9,500,000 Housekeeping3,000,000 Administration4,500,000 Total overhead costs$ 22,000,000Total Costs$ 52,000,000Projected Profit$ 7,250,000Management considered various cost drivers and made the determiniation to use the following as the most relevant for each service department:DepartmentCost Driver Financial ServicesPatient revenue FacilitiesSquare feet HousekeepingHousekeeping ...
FINANCAL MANAGEMENT PPT BY FINMANLeverage and capital structure by bosogon an...
This document discusses leverage and capital structure. It begins by defining leverage as the use of fixed costs to magnify returns, and discusses how leverage increases risk and return. The document then outlines 6 learning goals covering topics like breakeven analysis, the different types of leverage (operating, financial, total), and theories of capital structure. It provides examples and formulas to demonstrate concepts like calculating breakeven points and measuring the degrees of different types of leverage.
Healthcare Using the analysis in a Capital Investment Plan.pdf
The document discusses using break-even analysis in capital investment proposals for healthcare organizations. It explains fixed and variable costs, using the example of a skilled nursing facility. Fixed costs like administration, facilities, and financing expenses remain constant with patient volume. Variable costs like supplies and labor increase with more patients. Break-even analysis can determine the patient volume needed to cover total costs. This helps evaluate proposals to increase volume or lower costs.
Plenary_Talk_1_Meyer
This document outlines a study examining the relationship between inpatient payment schemes and cost efficiency in Swiss public hospitals. It provides background on rising healthcare costs in Switzerland and inefficiencies in healthcare systems globally. The study aims to estimate cost inefficiency scores for Swiss hospitals under different payment schemes (per diem, DRG-based, department-based, hybrid) using stochastic frontier analysis. The analysis takes advantage of variation in payment schemes used across Swiss cantons until 2012. Descriptive statistics are provided on cost and output variables as well as inefficiency variables like payment scheme, bed occupancy, physician supply and population density. The potential for heteroscedasticity in the models is also discussed.
In which financial statement is the difference between accrual-basis n.docx
In which financial statement is the difference between accrual-basis net income and cash-basis net income detailed for investors and creditors ?
A)
Statement of Cash Flows
B)
Balance Sheet
C)
Income Statement
D)
Statement of Stockholders’ Equity
E)
Statement of Cash-Basis Net Income
Solution
Answer:
Statement of Cash Flows
The indirect method of cash flow presentation, net income (as reported in the income statement) as the starting point in the computation of net cash flows from operating activities. Adjustments to net income necessary to arrive at net cash flows from operating activities fall into three categories: noncash expenses, timing differences, and nonoperating gains and losses. Adjustments reconcile net income (accrual basis) to net cash flows from operating activities.
.
Point Formulas.docx
This document provides instructions for completing an Excel spreadsheet to calculate break-even points for an imaging center. It includes calculating the monthly volume needed to: 1) break even; 2) break even at a desired $5,000 monthly profit level; and 3) break even at a new reimbursement rate of $55 per screen with no profit. It also includes calculating the volume needed to break even with additional labor costs. Referring to provided financial data and formulas, the spreadsheet will allow the imaging center to examine costs and make informed financial decisions.
Exhibit 4.16a Key Financial RatiosLiquidity ratios Formulas.pdf
Exhibit 4.16a Key Financial Ratios
Liquidity ratios Formulas
Current ratio Current Assets / Current Liabilities
Quick ratio (Cash + Marketable Securities + Net Receivables) / Current
Liabilities
Acid test ratio (Cash + Marketable Securities) / Current Liabilities
Days in accounts receivable Net Patient Accounts Receivables / (Net Patient Revenues /
365)
Days cash on hand [(Cash + Marketable Securities + Long-Term
Investments/Operating Expenses Depreciation and Amortization Expenses) / 365]
Average payment period, days Current Liabilities / [(Operating Expenses Depreciation and
Amortization Expenses) / 365]
Revenues, expenses, and profitability Formulas
Operating revenues per adjusted discharge Total Operating Revenues / Adjusted
Discharges
Operating expense per adjusted discharge Total Operating Expenses / Adjusted
Discharges
Salary and benefit expense as percentage of operating expense Total Salary and Benefit Expense
/ Total Operating Expenses
Operating margin Operating Income / Total Operating
Revenues
Nonoperating revenue ratio Nonoperating Revenues and Other Income /
Total Operating Revenues
Return on total assets Excess of Revenues over Expenses / Total Assets
Return on net assets Excess of Revenues over Expenses / Net Assets
Activity Ratios Formulas
Total asset turnover ratio Total Operating Revenues / Total Assets
Net fixed assets turnover ratio Total Operating Revenues / Net Plant and
Equipment
Age of plant ratio Accumulated Depreciation / Depreciation Expense
Capital Structure ratios Formulas
Long-term debt to net assets ratio Long-Term Debt / Net Assets
Net assets to total assets ratio Net Assets / Total Assets
Times interest earned ratio (Excess of Revenues over Expenses + Interest
Expense) / Interest Expense
Debt service coverage ratio (Excess of Revenues over Expenses + Interest
Expense + Depreciation and Amortization Expenses) / (Interest Expense + Principal Payments)
a Adjusted Discharges = (Total Gross Patient Revenue / Total Gross Inpatient Revenues) × Total
Discharges. b In for-profit health care organizations, calculated as Net Income / Total Assets.
c Called return on equity in for-profit health care organizations, and calculated as Net Income /
Owners’ Equity. d Called long-term debt to equity in for-profit health care organizations, and
calculated as Long-Term Debt / Owners’ Equity.
e Called equity to total assets in for-profit health care organizations, and calculated as Owners’
Equity / Total Assets.
f In for-profit health care organizations, calculated as (Net Income + Interest Expense) / Interest
Expense.
g In for-profit health care organizations, calculated as (Net Income + Interest Expense +
Depreciation and Amortization Expenses) / (Interest Expense + Principal Payments
Ratio analysis. The statement of operations and balance sheet for Longwood Community
Hospital for the years ended 20X0 and 20X1 are shown in Exhibits 4.19a and 4.19b. Compute
the following ratios for both years: current, acid test, days in account.
4_Medicare and caid_payment_valuation
1. A hospitalist is considering job offers in Nebraska and New York City and wants to compare potential Medicare collections at each location.
2. The procedure coded would be CPT 99223 for a complex full admission. Medicare conversion factors and geographic practice cost indices differ between the two states and would impact reimbursement.
3. An audit of Medicare payments for cataract procedures with and without intraocular lenses (IOL) at a hospital found some payment calculations did not match what Medicare actually paid. The audit aims to verify the computer system's calculations using procedure codes, conversion factors, relative weights, wage indices and cost to charge ratios provided.
tenet healthcare Q4_2007Conf_Call_D_13_FINAL_FINAL
- Tenet Healthcare reported positive results for Q4'07, with 0.1% admissions growth compared to Q4'06. Volumes in Florida stabilized with a 0.3% decline.
- Commercial managed care revenue grew 8.9% despite a 1.8% decline in admissions, due to increases in net revenue per admission.
- Adjusted EBITDA was $168 million in Q4'07, benefiting from $12 million in lower year-end compensation accruals and a $19 million favorable bad debt adjustment.
- Momentum is building in volumes, pricing from new contracts, and physician staff expansion through recruitment.
Singapore Medical Tourism Industry Outlook to 2015
Singapore is a popular destination for medical tourism, with around 500,000 foreign patients visiting in 2010. The number of foreign patients and revenue has steadily increased annually. Treatment costs are significantly lower in Singapore compared to countries like the US. For example, angioplasty costs around $32,000 in the US but only $10,000-$12,000 in Singapore. It is estimated that around 400,000 medical tourists will visit Singapore in 2011, generating around $700 million in receipts. This number is projected to rise to over 600,000 medical tourists and $800 million in receipts by 2015.
Data Analysis Paper
The passage discusses Volkswagen violating the Clean Air Act by installing software on their cars to evade emissions tests. Volkswagen was found to have defeat devices that reduced the effectiveness of emission controls during normal driving. This violated provisions of the Clean Air Act prohibiting devices that increase air pollutant emissions. The violations could impact cities with high asthma rates. Bosch is also suspected to have developed the software device. The EPA lawsuit aims to hold Volkswagen and other suspects accountable for illegally contaminating the air.
333Checklists AA P P E N D I X1. Is this budget stat.docx
This document contains several checklists for reviewing budgets, building budgets, reviewing balance sheets and statements of revenue and expense. It includes questions about whether budgets are static or flexible, whether figures are designated as fixed or variable, and whether line items are expenses controllable by managers. It also includes questions for building new budgets, such as forecasting workload and determining if additional resources will be available.
Part IDescribe the following 4 types of costsFixedVariableS.docx
Part I
Describe the following 4 types of costs:
Fixed
Variable
Semivariable
Semifixed
Part II
Dynamic Medical Suppliers, Inc. has sales of $300,000 for the calendar year of 2010. Its total variable costs equal $107,700.
Calculate the contribution margin ratio, and determine whether it presents profit or loss to the organization.
Total
% of Revenue
Sales (Revenue)
$300,000.00
100%
Less variable costs
36%
Costs of medical supplies sold
$65,825.00
Commission
$26,875.00
Delivery fees
$15,000.00
Total variable costs
$107,700.00
Contribution margin
X
X
Less fixed costs
$115,000.00
Operating income
$77,300.00
Part III
Determine the number of full-time employees needed to cover multiple shifts based on information provided within the following scenario:
Health care is a critical field, and some agencies require that staff members be present at all times to ensure that there is adequate staff to care for the patients. For example, a medical center that has both inpatient and outpatient units will require staff be present after normal business hours to provide care to those admitted to the inpatient unit. It is also important to ensure that there is sufficient staff to provide care to the number of patients being treated. This is imperative to managers when it comes to determining costs associated with salary and benefits. If an organization is overscheduling staff, it could have a severe impact on the revenue because the staff-to-patient ratio would not be appropriate.
You create the schedule for the nursing staff in the pediatric intensive-care unit. Your daily staffing uses 6 registered nurses (RNs) working 8 hours and 2 licensed practical nurses (LPNs) working 3 hours. Determine the number of work hours required for 1 day.
Part IV
Understanding financial ratios can help the health care organization analyze its credit. Financial ratios should be compared to other financial information within the organization. Values used in calculating financial ratios are taken from the balance sheet, income statement, and statement of cash flows.
The following are types of ratios:
Liquidity ratios
tell whether the health care agency is able to meet its financial obligations.
Are there assets or cash available to pay the bills?
Solvency ratios
tell whether the organization has the means to meet its long-term obligations.
How solvent is the agency?
Profitability ratios
tell whether the operating revenue outweighs the operating expense.
How well does the medical center use its assets and control its expenses?
Compute ratios using the provided data/information below.
Use the financial reports below to compute the requested financial ratios. Provide a brief statement (1–2 sentences) explaining the outcome of the ratio.
Dominion Plus Surgery Center
Balance Sheet
December 31, 200XX
Assets
Current assets
Cash and cash equivalents
$225,000.00
Accounts receivable (net)
$450,000.00
Inventories
$50,000.00
Prepaid insurance
$18,.
SMH IntroductionSakasegawa Memorial Hospital (SMH) is a 650-bed .docx
SMH Introduction
Sakasegawa Memorial Hospital (SMH) is a 650-bed metropolitan not-for-profit (NFP) hospital in a major city. The hospital competes with other hospitals for its patient base. Managed care is a significant part of its revenue stream and the hospital is not receiving competitive rates. This puts the hospital at a competitive disadvantage.
The hospital has been in existence for over 75 years and there is only a small mortgage on the building. This is an advantage for the hospital.
The hospital sold property and used the funds to build the infrastructure of the organization. While the hospital needs additional funding for major projects, it has no more property available for sale.
In addition, while the hospital has enjoyed the benefits of several significant contributors, these contributors are getting "contributor fatigue." They are less interested in contributing because the hospital has not turned the corner on operation revenue and expenses. The hospital faces significant issues with the current economic crisis. The issues include a drop in Medicaid payments and a number of people in the community losing their insurance coverage.
2007 revenue expense dataRevenue Source AmountNet Patient revenue non-Medicare$260,183,000.00]Capitation Revenue$36,829,320.00Patient Revenue - Medicare Medicaid$188,408,800.00three items match line 1 Part 1Unrelated business revenueCapitation RevOther rev - sale of asset$5,492,700.00Rent revenue$450,000.00dividends$3,800,000.00Investment Income$1,892,925.00Other rev - other$5,290,000.00Note - see detailContributions$7,722,580.00Net assets released from restrictionsTtl Unrestricted Rev$510,069,325.00ExpensesSourceTotalClinical Servicesmanagement & GeneralFundraisingSalaries Salaries Officers25a Part II$5,008,242.00$540,392.00$4,135,300.00$332,550.00Other Salaries26 Part II$176,481,232.00$158,833,127.00$16,765,700.00$882,405.00Pension27 Part II$17,942,172.00$16,147,964.00$1,704,508.00$89,700.00Fringe Benefits28 Part II$23,783,424.00$21,406,424.00$2,259,000.00$118,000.00Payroll Taxes29 Part II$13,336,000.00$12,002,000.00$1,266,000.00$68,000.00Total Salaries & Benefitstotal$236,551,070.00$208,929,907.00$26,130,508.00$1,490,655.00Fundraising fees30 Part II$0.00Accounting Fees31 Part II$340,900.00$340,900.00Legal fees32 Part II$1,345,300.00$1,211,300.00$134,000.00Supplies & Other33 Part II$226,106,126.00$225,600,500.00
rwmayer: rwmayer:
See detail - Hospital costs$500,210.00$5,416.00Telephone34 Part II$1,049,247.00$944,400.00$99,600.00$5,247.00Postage and shipping35 part II$339,584.00$305,626.00$32,260.00$1,698.00Occupancy36 Part II$0.00Equipment rental and maintenance37 Part II$8,967,852.00$8,071,152.00$896,700.00Printing and publications38 Part II$177,000.00$159,200.00$16,800.00$1,000.00Conference conventions and meetings40 Part II$78,500.00$70,000.00$8,000.00$500.00Interest exp (net)41 Part II$9,601,800.00$8,551,800.00$1,000,000.00$50,000.00Depreciation42 Part II$31,083,552.00$27,975,052.00$3,10.
SMH IntroductionSakasegawa Memorial Hospital (SMH) is a 650-bed .docx
SMH Introduction
Sakasegawa Memorial Hospital (SMH) is a 650-bed metropolitan not-for-profit (NFP) hospital in a major city. The hospital competes with other hospitals for its patient base. Managed care is a significant part of its revenue stream and the hospital is not receiving competitive rates. This puts the hospital at a competitive disadvantage.
The hospital has been in existence for over 75 years and there is only a small mortgage on the building. This is an advantage for the hospital.
The hospital sold property and used the funds to build the infrastructure of the organization. While the hospital needs additional funding for major projects, it has no more property available for sale.
In addition, while the hospital has enjoyed the benefits of several significant contributors, these contributors are getting "contributor fatigue." They are less interested in contributing because the hospital has not turned the corner on operation revenue and expenses. The hospital faces significant issues with the current economic crisis. The issues include a drop in Medicaid payments and a number of people in the community losing their insurance coverage.
2007 revenue expense dataRevenue Source AmountNet Patient revenue non-Medicare$260,183,000.00]Capitation Revenue$36,829,320.00Patient Revenue - Medicare Medicaid$188,408,800.00three items match line 1 Part 1Unrelated business revenueCapitation RevOther rev - sale of asset$5,492,700.00Rent revenue$450,000.00dividends$3,800,000.00Investment Income$1,892,925.00Other rev - other$5,290,000.00Note - see detailContributions$7,722,580.00Net assets released from restrictionsTtl Unrestricted Rev$510,069,325.00ExpensesSourceTotalClinical Servicesmanagement & GeneralFundraisingSalaries Salaries Officers25a Part II$5,008,242.00$540,392.00$4,135,300.00$332,550.00Other Salaries26 Part II$176,481,232.00$158,833,127.00$16,765,700.00$882,405.00Pension27 Part II$17,942,172.00$16,147,964.00$1,704,508.00$89,700.00Fringe Benefits28 Part II$23,783,424.00$21,406,424.00$2,259,000.00$118,000.00Payroll Taxes29 Part II$13,336,000.00$12,002,000.00$1,266,000.00$68,000.00Total Salaries & Benefitstotal$236,551,070.00$208,929,907.00$26,130,508.00$1,490,655.00Fundraising fees30 Part II$0.00Accounting Fees31 Part II$340,900.00$340,900.00Legal fees32 Part II$1,345,300.00$1,211,300.00$134,000.00Supplies & Other33 Part II$226,106,126.00$225,600,500.00
rwmayer: rwmayer:
See detail - Hospital costs$500,210.00$5,416.00Telephone34 Part II$1,049,247.00$944,400.00$99,600.00$5,247.00Postage and shipping35 part II$339,584.00$305,626.00$32,260.00$1,698.00Occupancy36 Part II$0.00Equipment rental and maintenance37 Part II$8,967,852.00$8,071,152.00$896,700.00Printing and publications38 Part II$177,000.00$159,200.00$16,800.00$1,000.00Conference conventions and meetings40 Part II$78,500.00$70,000.00$8,000.00$500.00Interest exp (net)41 Part II$9,601,800.00$8,551,800.00$1,000,000.00$50,000.00Depreciation42 Part II$31,083,552.00$27,975,052.00$3,10.
Financial managers must understand variance between budgeted expectati.docx
Financial managers must understand variance between budgeted expectations and actual performance. An INTENSITY VARIANCE reflects
the price actually paid for resources and the standard price expectation.
the difference between expected service activity and actual service activity
the ways in which health care service delivery is directed by physicians.
resource utilization as a function of output
A(n) _________ budget can only be set after the volume and expense budgets are determined.
activity
zero based
revenue
statistics
n reference to our health care industry, PRICE is equal to AVERAGE COST plus REQUIRED PROFIT minus __________
loss on MEDICAID patients.
loss on FIXED PRICE PAYING patients.
loss on MANAGED CARE patients.
loss on bad debt.
Solution
Financial managers must understand variance between budgeted expectations and actual performance. An INTENSITY VARIANCE reflects
the difference between expected service activity and actual service activity
A(n) _________ budget can only be set after the volume and expense budgets are determined.
revenue
n reference to our health care industry, PRICE is equal to AVERAGE COST plus REQUIRED PROFIT minus __________
.
loss on MANAGED CARE patients.
.
A learning organization is a dynamic business environment that encou.docx
A learning organization is a dynamic business environment that encourages and fosters continuous learning in order to compete effectively in a highly competitive 21st century economy. What are the characteristics of a learning organization, and how do these characteristics help managers and employees work together to rise to the challenges they must confront in a rapidly changing business environment?
.
A group of students were asked to vote on their favorite horror film.docx
A group of students were asked to vote on their favorite horror films. The candidate films are:
Abraham Lincoln Vampire Hunter, The Babadook, Cabin Fever, and Dead Snow (A, B, C, D for short). The following table gives the preference schedule for the election.
Number of voters
10
7
5
5
4
1
st
choice
A
D
B
C
B
2
nd
choice
C
B
C
D
C
3
rd
choice
B
A
A
A
D
4
th
choice
D
C
D
B
A
1.
How many students voted?
2.
How many first place votes are needed for a majority?
3. Use the plurality method to find the winner of the election.
4.
Use the Borda count method to find the winner of the election.
5.
Use the plurality-with-elimination method to find the winner of the election.
.
A good interviewer uses interview methodologies and techniques that .docx
A good interviewer uses interview methodologies and techniques that not only help him or her build rapport with the interviewee but also drive the interview in a favorable direction. This assignment tests your understanding of various interview methodologies. It also focuses on the components of statement analysis—an important skill that helps detect deceit in an interviewee's statements.
Tasks:
Using the Argosy University online library resources, prepare a 4- to 5-slide, APA-formatted Microsoft PowerPoint presentation that includes responses to Part 1 and Part 2.
Part 1
Use scholarly sources to compare any two of the following interviewing methodologies:
Structural interviews
Inferential interviews
Behavioral interviews
Cognitive interviews
Clearly define each methodology chosen and examine in what situations it may be appropriate.
Part 2
Explore the components of statement analysis—a complex skill that can help you determine the level of deception in a witness's or a suspect's statement. Identifying deception leads one to dig deeper, investigate further, and ask more, often difficult, direct questions.
Instructions
Consider the following example of a statement and its component:
Statement
Statement Component
"Decided to go for a walk. Got out there. Umm . . . stood for a few moments and received a page from home. Something was going on at home. Let's go back and make a phone call and see what's going on.
Parts of speech, specifically missing pronouns
Analyze the following statements and identify as many applicable components of statement analysis as you can attribute to the deception:
"Got approached by a gentleman asking for money. When I addressed him, I was struck in the rear and knocked to the ground. Struggled with him. There was a shot that went off. Struggled with him, and there was another shot that went off. That was the shot that hit me."
"On July 4, 2011, at about 4:00 p.m., came home from work and took a shower. Was getting ready to head out to some friends' barbeque and party. My friends Jerry and Paul were having some people over for the Fourth of July. Sat down for a few minutes to watch television and relax. Had two beers until about 5:30 p.m.
"Put my feet up on the table when the doorbell rang. It was an ex-girlfriend, Sally. She sat down with me for a few minutes. They wanted to tell me about their new boyfriend. I wasn't so happy about it; I didn't really want to break up with her. I watched the race and argued some, and she left, at six or so.
"At about 7:00 p.m. drove to my friends' place. They live in the country and it took me an hour to get there, arrived at eight or so. When we got to the party, there were about ten or twelve people there; they were pretty wasted already, and they were drinking most of the day. Sat down outside and had a few shots and several beers. It was hot, so I went inside, and I watched television to cool off. Drank about two more beers and talked with two girls that were friends o.
A legal right is determined as unconditional and entitled, without r.docx
A legal right is determined as unconditional and entitled, without regard for financial resources, health insurance, or social status. If healthcare were a recognized legal right in the United States:
Compare the potential advantages and disadvantages to the individual, the taxpayer, the healthcare system, the government, and the economy.
Discuss the ethical considerations for your healthcare position.
.
A fundamental assumption of administrative reformers in the late 180.docx
A fundamental assumption of administrative reformers in the late 1800's and early 1900's was that politics could have only adverse affects on administration. How valid is that belief? Why? How, and to what extent, do current administrative structures and practices reflect that assumption? Also discuss the contributions of various scholars (at least five but preferably more) to the development of public administration as a discipline.
.
A four year old boy has been enrolled in your class in the middle of.docx
A four year old boy has been enrolled in your class in the middle of the school year. He comes from another country and only speaks Spanish. As a result, his ability to communicate with you and the other students is limited to gestures and simple vocalizations. He is shy and reserved. He is hesitant to join the other children in play. When he does play, he does not use language and often plays alone.
As an early childhood professional, identify strategies you can use to promote his skills and foster his ability to play with others.
Discuss how you can give him opportunities to be independent.
How can you adapt the environment to make it easier for him to navigate?
.
A forensic psychologist is often hired by the defense or the prosecu.docx
A forensic psychologist is often hired by the defense or the prosecutor to assist with jury selection. Using the library, Internet, or any other available materials, discuss in detail the following:
What would this psychologist be looking for during voir dire and in investigations of the jury pool?
What, if any, different analysis techniques might a psychologist use when assisting the defense versus assisting the prosecution?
Why would the items being investigated be important to the defense or to the prosecution?
What specific area of forensics are you interested in, or what type of position are you interested in?
.
A local health facility in southern Florida has a high concentration.docx
A local health facility in southern Florida has a high concentration of Spanish speaking employees and customers. Recently, they have been complaining about the published compliance policies, which are all written in English. The negative feeling has reached a boiling point. The first step is obviously to get the policies written in Spanish. But what other steps should the compliance officer take to improve communication across languages and cultures? Share your thoughts on one or two solutions and explain how they will help.
.
A human resources manager stores a spreadsheet with sensitive person.docx
A human resources manager stores a spreadsheet with sensitive personal information on her local workstation. The spreadsheet is the only file with sensitive data, and the name of the spreadsheet does not change.
As a security specialist, you must choose the best form of encryption to protect the spreadsheet. Your choices are:
BitLocker
BitLocker To Go
File encryption via Encrypting File System (EFS)
Folder encryption via EFS
Answer the following question(s):
Which form of encryption would ensure the spreadsheet is always stored on the disk in encrypted format? More than one form may be correct.
Need 2 Pages, APA Format,
Please make sure no Plagiarism
.
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Plenary_Talk_1_Meyer
This document outlines a study examining the relationship between inpatient payment schemes and cost efficiency in Swiss public hospitals. It provides background on rising healthcare costs in Switzerland and inefficiencies in healthcare systems globally. The study aims to estimate cost inefficiency scores for Swiss hospitals under different payment schemes (per diem, DRG-based, department-based, hybrid) using stochastic frontier analysis. The analysis takes advantage of variation in payment schemes used across Swiss cantons until 2012. Descriptive statistics are provided on cost and output variables as well as inefficiency variables like payment scheme, bed occupancy, physician supply and population density. The potential for heteroscedasticity in the models is also discussed.
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In which financial statement is the difference between accrual-basis net income and cash-basis net income detailed for investors and creditors ?
A)
Statement of Cash Flows
B)
Balance Sheet
C)
Income Statement
D)
Statement of Stockholders’ Equity
E)
Statement of Cash-Basis Net Income
Solution
Answer:
Statement of Cash Flows
The indirect method of cash flow presentation, net income (as reported in the income statement) as the starting point in the computation of net cash flows from operating activities. Adjustments to net income necessary to arrive at net cash flows from operating activities fall into three categories: noncash expenses, timing differences, and nonoperating gains and losses. Adjustments reconcile net income (accrual basis) to net cash flows from operating activities.
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This document provides instructions for completing an Excel spreadsheet to calculate break-even points for an imaging center. It includes calculating the monthly volume needed to: 1) break even; 2) break even at a desired $5,000 monthly profit level; and 3) break even at a new reimbursement rate of $55 per screen with no profit. It also includes calculating the volume needed to break even with additional labor costs. Referring to provided financial data and formulas, the spreadsheet will allow the imaging center to examine costs and make informed financial decisions.
Exhibit 4.16a Key Financial RatiosLiquidity ratios Formulas.pdf
Exhibit 4.16a Key Financial Ratios
Liquidity ratios Formulas
Current ratio Current Assets / Current Liabilities
Quick ratio (Cash + Marketable Securities + Net Receivables) / Current
Liabilities
Acid test ratio (Cash + Marketable Securities) / Current Liabilities
Days in accounts receivable Net Patient Accounts Receivables / (Net Patient Revenues /
365)
Days cash on hand [(Cash + Marketable Securities + Long-Term
Investments/Operating Expenses Depreciation and Amortization Expenses) / 365]
Average payment period, days Current Liabilities / [(Operating Expenses Depreciation and
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Revenues, expenses, and profitability Formulas
Operating revenues per adjusted discharge Total Operating Revenues / Adjusted
Discharges
Operating expense per adjusted discharge Total Operating Expenses / Adjusted
Discharges
Salary and benefit expense as percentage of operating expense Total Salary and Benefit Expense
/ Total Operating Expenses
Operating margin Operating Income / Total Operating
Revenues
Nonoperating revenue ratio Nonoperating Revenues and Other Income /
Total Operating Revenues
Return on total assets Excess of Revenues over Expenses / Total Assets
Return on net assets Excess of Revenues over Expenses / Net Assets
Activity Ratios Formulas
Total asset turnover ratio Total Operating Revenues / Total Assets
Net fixed assets turnover ratio Total Operating Revenues / Net Plant and
Equipment
Age of plant ratio Accumulated Depreciation / Depreciation Expense
Capital Structure ratios Formulas
Long-term debt to net assets ratio Long-Term Debt / Net Assets
Net assets to total assets ratio Net Assets / Total Assets
Times interest earned ratio (Excess of Revenues over Expenses + Interest
Expense) / Interest Expense
Debt service coverage ratio (Excess of Revenues over Expenses + Interest
Expense + Depreciation and Amortization Expenses) / (Interest Expense + Principal Payments)
a Adjusted Discharges = (Total Gross Patient Revenue / Total Gross Inpatient Revenues) × Total
Discharges. b In for-profit health care organizations, calculated as Net Income / Total Assets.
c Called return on equity in for-profit health care organizations, and calculated as Net Income /
Owners’ Equity. d Called long-term debt to equity in for-profit health care organizations, and
calculated as Long-Term Debt / Owners’ Equity.
e Called equity to total assets in for-profit health care organizations, and calculated as Owners’
Equity / Total Assets.
f In for-profit health care organizations, calculated as (Net Income + Interest Expense) / Interest
Expense.
g In for-profit health care organizations, calculated as (Net Income + Interest Expense +
Depreciation and Amortization Expenses) / (Interest Expense + Principal Payments
Ratio analysis. The statement of operations and balance sheet for Longwood Community
Hospital for the years ended 20X0 and 20X1 are shown in Exhibits 4.19a and 4.19b. Compute
the following ratios for both years: current, acid test, days in account.
4_Medicare and caid_payment_valuation
1. A hospitalist is considering job offers in Nebraska and New York City and wants to compare potential Medicare collections at each location.
2. The procedure coded would be CPT 99223 for a complex full admission. Medicare conversion factors and geographic practice cost indices differ between the two states and would impact reimbursement.
3. An audit of Medicare payments for cataract procedures with and without intraocular lenses (IOL) at a hospital found some payment calculations did not match what Medicare actually paid. The audit aims to verify the computer system's calculations using procedure codes, conversion factors, relative weights, wage indices and cost to charge ratios provided.
tenet healthcare Q4_2007Conf_Call_D_13_FINAL_FINAL
- Tenet Healthcare reported positive results for Q4'07, with 0.1% admissions growth compared to Q4'06. Volumes in Florida stabilized with a 0.3% decline.
- Commercial managed care revenue grew 8.9% despite a 1.8% decline in admissions, due to increases in net revenue per admission.
- Adjusted EBITDA was $168 million in Q4'07, benefiting from $12 million in lower year-end compensation accruals and a $19 million favorable bad debt adjustment.
- Momentum is building in volumes, pricing from new contracts, and physician staff expansion through recruitment.
Singapore Medical Tourism Industry Outlook to 2015
Singapore is a popular destination for medical tourism, with around 500,000 foreign patients visiting in 2010. The number of foreign patients and revenue has steadily increased annually. Treatment costs are significantly lower in Singapore compared to countries like the US. For example, angioplasty costs around $32,000 in the US but only $10,000-$12,000 in Singapore. It is estimated that around 400,000 medical tourists will visit Singapore in 2011, generating around $700 million in receipts. This number is projected to rise to over 600,000 medical tourists and $800 million in receipts by 2015.
Data Analysis Paper
The passage discusses Volkswagen violating the Clean Air Act by installing software on their cars to evade emissions tests. Volkswagen was found to have defeat devices that reduced the effectiveness of emission controls during normal driving. This violated provisions of the Clean Air Act prohibiting devices that increase air pollutant emissions. The violations could impact cities with high asthma rates. Bosch is also suspected to have developed the software device. The EPA lawsuit aims to hold Volkswagen and other suspects accountable for illegally contaminating the air.
333Checklists AA P P E N D I X1. Is this budget stat.docx
This document contains several checklists for reviewing budgets, building budgets, reviewing balance sheets and statements of revenue and expense. It includes questions about whether budgets are static or flexible, whether figures are designated as fixed or variable, and whether line items are expenses controllable by managers. It also includes questions for building new budgets, such as forecasting workload and determining if additional resources will be available.
Part IDescribe the following 4 types of costsFixedVariableS.docx
Part I
Describe the following 4 types of costs:
Fixed
Variable
Semivariable
Semifixed
Part II
Dynamic Medical Suppliers, Inc. has sales of $300,000 for the calendar year of 2010. Its total variable costs equal $107,700.
Calculate the contribution margin ratio, and determine whether it presents profit or loss to the organization.
Total
% of Revenue
Sales (Revenue)
$300,000.00
100%
Less variable costs
36%
Costs of medical supplies sold
$65,825.00
Commission
$26,875.00
Delivery fees
$15,000.00
Total variable costs
$107,700.00
Contribution margin
X
X
Less fixed costs
$115,000.00
Operating income
$77,300.00
Part III
Determine the number of full-time employees needed to cover multiple shifts based on information provided within the following scenario:
Health care is a critical field, and some agencies require that staff members be present at all times to ensure that there is adequate staff to care for the patients. For example, a medical center that has both inpatient and outpatient units will require staff be present after normal business hours to provide care to those admitted to the inpatient unit. It is also important to ensure that there is sufficient staff to provide care to the number of patients being treated. This is imperative to managers when it comes to determining costs associated with salary and benefits. If an organization is overscheduling staff, it could have a severe impact on the revenue because the staff-to-patient ratio would not be appropriate.
You create the schedule for the nursing staff in the pediatric intensive-care unit. Your daily staffing uses 6 registered nurses (RNs) working 8 hours and 2 licensed practical nurses (LPNs) working 3 hours. Determine the number of work hours required for 1 day.
Part IV
Understanding financial ratios can help the health care organization analyze its credit. Financial ratios should be compared to other financial information within the organization. Values used in calculating financial ratios are taken from the balance sheet, income statement, and statement of cash flows.
The following are types of ratios:
Liquidity ratios
tell whether the health care agency is able to meet its financial obligations.
Are there assets or cash available to pay the bills?
Solvency ratios
tell whether the organization has the means to meet its long-term obligations.
How solvent is the agency?
Profitability ratios
tell whether the operating revenue outweighs the operating expense.
How well does the medical center use its assets and control its expenses?
Compute ratios using the provided data/information below.
Use the financial reports below to compute the requested financial ratios. Provide a brief statement (1–2 sentences) explaining the outcome of the ratio.
Dominion Plus Surgery Center
Balance Sheet
December 31, 200XX
Assets
Current assets
Cash and cash equivalents
$225,000.00
Accounts receivable (net)
$450,000.00
Inventories
$50,000.00
Prepaid insurance
$18,.
SMH IntroductionSakasegawa Memorial Hospital (SMH) is a 650-bed .docx
SMH Introduction
Sakasegawa Memorial Hospital (SMH) is a 650-bed metropolitan not-for-profit (NFP) hospital in a major city. The hospital competes with other hospitals for its patient base. Managed care is a significant part of its revenue stream and the hospital is not receiving competitive rates. This puts the hospital at a competitive disadvantage.
The hospital has been in existence for over 75 years and there is only a small mortgage on the building. This is an advantage for the hospital.
The hospital sold property and used the funds to build the infrastructure of the organization. While the hospital needs additional funding for major projects, it has no more property available for sale.
In addition, while the hospital has enjoyed the benefits of several significant contributors, these contributors are getting "contributor fatigue." They are less interested in contributing because the hospital has not turned the corner on operation revenue and expenses. The hospital faces significant issues with the current economic crisis. The issues include a drop in Medicaid payments and a number of people in the community losing their insurance coverage.
2007 revenue expense dataRevenue Source AmountNet Patient revenue non-Medicare$260,183,000.00]Capitation Revenue$36,829,320.00Patient Revenue - Medicare Medicaid$188,408,800.00three items match line 1 Part 1Unrelated business revenueCapitation RevOther rev - sale of asset$5,492,700.00Rent revenue$450,000.00dividends$3,800,000.00Investment Income$1,892,925.00Other rev - other$5,290,000.00Note - see detailContributions$7,722,580.00Net assets released from restrictionsTtl Unrestricted Rev$510,069,325.00ExpensesSourceTotalClinical Servicesmanagement & GeneralFundraisingSalaries Salaries Officers25a Part II$5,008,242.00$540,392.00$4,135,300.00$332,550.00Other Salaries26 Part II$176,481,232.00$158,833,127.00$16,765,700.00$882,405.00Pension27 Part II$17,942,172.00$16,147,964.00$1,704,508.00$89,700.00Fringe Benefits28 Part II$23,783,424.00$21,406,424.00$2,259,000.00$118,000.00Payroll Taxes29 Part II$13,336,000.00$12,002,000.00$1,266,000.00$68,000.00Total Salaries & Benefitstotal$236,551,070.00$208,929,907.00$26,130,508.00$1,490,655.00Fundraising fees30 Part II$0.00Accounting Fees31 Part II$340,900.00$340,900.00Legal fees32 Part II$1,345,300.00$1,211,300.00$134,000.00Supplies & Other33 Part II$226,106,126.00$225,600,500.00
rwmayer: rwmayer:
See detail - Hospital costs$500,210.00$5,416.00Telephone34 Part II$1,049,247.00$944,400.00$99,600.00$5,247.00Postage and shipping35 part II$339,584.00$305,626.00$32,260.00$1,698.00Occupancy36 Part II$0.00Equipment rental and maintenance37 Part II$8,967,852.00$8,071,152.00$896,700.00Printing and publications38 Part II$177,000.00$159,200.00$16,800.00$1,000.00Conference conventions and meetings40 Part II$78,500.00$70,000.00$8,000.00$500.00Interest exp (net)41 Part II$9,601,800.00$8,551,800.00$1,000,000.00$50,000.00Depreciation42 Part II$31,083,552.00$27,975,052.00$3,10.
SMH IntroductionSakasegawa Memorial Hospital (SMH) is a 650-bed .docx
SMH Introduction
Sakasegawa Memorial Hospital (SMH) is a 650-bed metropolitan not-for-profit (NFP) hospital in a major city. The hospital competes with other hospitals for its patient base. Managed care is a significant part of its revenue stream and the hospital is not receiving competitive rates. This puts the hospital at a competitive disadvantage.
The hospital has been in existence for over 75 years and there is only a small mortgage on the building. This is an advantage for the hospital.
The hospital sold property and used the funds to build the infrastructure of the organization. While the hospital needs additional funding for major projects, it has no more property available for sale.
In addition, while the hospital has enjoyed the benefits of several significant contributors, these contributors are getting "contributor fatigue." They are less interested in contributing because the hospital has not turned the corner on operation revenue and expenses. The hospital faces significant issues with the current economic crisis. The issues include a drop in Medicaid payments and a number of people in the community losing their insurance coverage.
2007 revenue expense dataRevenue Source AmountNet Patient revenue non-Medicare$260,183,000.00]Capitation Revenue$36,829,320.00Patient Revenue - Medicare Medicaid$188,408,800.00three items match line 1 Part 1Unrelated business revenueCapitation RevOther rev - sale of asset$5,492,700.00Rent revenue$450,000.00dividends$3,800,000.00Investment Income$1,892,925.00Other rev - other$5,290,000.00Note - see detailContributions$7,722,580.00Net assets released from restrictionsTtl Unrestricted Rev$510,069,325.00ExpensesSourceTotalClinical Servicesmanagement & GeneralFundraisingSalaries Salaries Officers25a Part II$5,008,242.00$540,392.00$4,135,300.00$332,550.00Other Salaries26 Part II$176,481,232.00$158,833,127.00$16,765,700.00$882,405.00Pension27 Part II$17,942,172.00$16,147,964.00$1,704,508.00$89,700.00Fringe Benefits28 Part II$23,783,424.00$21,406,424.00$2,259,000.00$118,000.00Payroll Taxes29 Part II$13,336,000.00$12,002,000.00$1,266,000.00$68,000.00Total Salaries & Benefitstotal$236,551,070.00$208,929,907.00$26,130,508.00$1,490,655.00Fundraising fees30 Part II$0.00Accounting Fees31 Part II$340,900.00$340,900.00Legal fees32 Part II$1,345,300.00$1,211,300.00$134,000.00Supplies & Other33 Part II$226,106,126.00$225,600,500.00
rwmayer: rwmayer:
See detail - Hospital costs$500,210.00$5,416.00Telephone34 Part II$1,049,247.00$944,400.00$99,600.00$5,247.00Postage and shipping35 part II$339,584.00$305,626.00$32,260.00$1,698.00Occupancy36 Part II$0.00Equipment rental and maintenance37 Part II$8,967,852.00$8,071,152.00$896,700.00Printing and publications38 Part II$177,000.00$159,200.00$16,800.00$1,000.00Conference conventions and meetings40 Part II$78,500.00$70,000.00$8,000.00$500.00Interest exp (net)41 Part II$9,601,800.00$8,551,800.00$1,000,000.00$50,000.00Depreciation42 Part II$31,083,552.00$27,975,052.00$3,10.
Financial managers must understand variance between budgeted expectati.docx
Financial managers must understand variance between budgeted expectations and actual performance. An INTENSITY VARIANCE reflects
the price actually paid for resources and the standard price expectation.
the difference between expected service activity and actual service activity
the ways in which health care service delivery is directed by physicians.
resource utilization as a function of output
A(n) _________ budget can only be set after the volume and expense budgets are determined.
activity
zero based
revenue
statistics
n reference to our health care industry, PRICE is equal to AVERAGE COST plus REQUIRED PROFIT minus __________
loss on MEDICAID patients.
loss on FIXED PRICE PAYING patients.
loss on MANAGED CARE patients.
loss on bad debt.
Solution
Financial managers must understand variance between budgeted expectations and actual performance. An INTENSITY VARIANCE reflects
the difference between expected service activity and actual service activity
A(n) _________ budget can only be set after the volume and expense budgets are determined.
revenue
n reference to our health care industry, PRICE is equal to AVERAGE COST plus REQUIRED PROFIT minus __________
.
loss on MANAGED CARE patients.
.
Similar to 8.1 Consider the following 2007 data for Newark General Hospital (in.docx (13)
In which financial statement is the difference between accrual-basis n.docx
In which financial statement is the difference between accrual-basis n.docx
Exhibit 4.16a Key Financial RatiosLiquidity ratios Formulas.pdf
Exhibit 4.16a Key Financial RatiosLiquidity ratios Formulas.pdf
tenet healthcare Q4_2007Conf_Call_D_13_FINAL_FINAL
tenet healthcare Q4_2007Conf_Call_D_13_FINAL_FINAL
Singapore Medical Tourism Industry Outlook to 2015
Singapore Medical Tourism Industry Outlook to 2015
333Checklists AA P P E N D I X1. Is this budget stat.docx
333Checklists AA P P E N D I X1. Is this budget stat.docx
Part IDescribe the following 4 types of costsFixedVariableS.docx
Part IDescribe the following 4 types of costsFixedVariableS.docx
SMH IntroductionSakasegawa Memorial Hospital (SMH) is a 650-bed .docx
SMH IntroductionSakasegawa Memorial Hospital (SMH) is a 650-bed .docx
SMH IntroductionSakasegawa Memorial Hospital (SMH) is a 650-bed .docx
SMH IntroductionSakasegawa Memorial Hospital (SMH) is a 650-bed .docx
Financial managers must understand variance between budgeted expectati.docx
Financial managers must understand variance between budgeted expectati.docx
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7
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5
4
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Parts of speech, specifically missing pronouns
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Act Utilitarianism
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Organizations to Consider (Please refrain from using Toyota due to our Week 9 discussion):
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Research Resources:
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Please Note: The total paper length is 3 - 5 pages.
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Consider the organization’s mission, vision, values, and culture.
2. How well did the organization communicate during the crisis? (35% weighting)
Did the organization authentically acknowledge and own their contribution to the situation?
Did the leaders demonstrate candor?
Did they effectively use the media to deliver key messages?
Did they share good and bad news?
Did they exhibit consistent and believable communication?
Did they involve employees and customers in the communication effort?
Were their actions aligned with mission and values?
3. What recommendations would you make to improve the communication approach? (40% weighting)
Consider crisis communication techniques, communication best practices, and ethical responsibilities.
4. Writing clarity, logic, mechanics, and formatting. (10% weighting)
.
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"a cruel, crazy, mad, hopeless panic possesed them... the heat was awful... the men were exausted-their mouths gasped, their lips cracked and blackened with the powder of the cartridges they had bitten off in the battle, their eyes staring in frenzy."
-Representative albert riddle, observing the first battle of the bull run
This excerpt describes _____ at the First Battle of Bull Run.
a)terrified observers of the battle
b)couragous confederate soldiers
c)retreating union soldiers
d)civilians fleeing to Washington, D.C.
.
A criminal justice professional gathers information through effectiv.docx
A criminal justice professional gathers information through effective interviews and interrogations. Ineffective victim or suspect interviews or interrogations can cost an investigator a case, and understanding the difference between an interview and an interrogation is critical in selecting an appropriate approach for a specific situation. Interviews and interrogations are dynamic, evolving situations, and developing interviewing and interrogation skills takes time and practice. Interrogation involves an accusatory, persuasive approach. Effective interviewers have the ability to quickly establish rapport with their subjects and gain complete, concise, and accurate information about crimes, additional witnesses, and suspects. Building rapport early helps take down barriers to open and clear communication, which is critical in conducting interviews and interrogations.
Submission Details:
By
Fri
day, January 16, 2015
, in a minimum of 250 words, post your answers to the following:
What are the qualities of an effective interviewer and interrogator?
What are the purposes of interviews and interrogations?
What is the difference between an interview and an interrogation?
What is D. K. Berlo's communication process? How does it apply in the criminal justice field?
What is a purposeful interview?
Discussion Grading Criteria and Rubric
All discussion assignments in this course will be graded using a rubric. This assignment is worth 40 points. The discussion rubric carefully read it to understand the expectations.
.
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A consumer advocacy group claims that the mean amount of juice in a 16 ounce bottled drink is not 16 ounces, as stated by the bottler. Determine the conclusion of the hypothesis test assuming that the results of the sampling lead to rejection of the null hypothesis.
A. Conclusion: Support the claim that the mean is equal to 16 ounces.
B. Conclusion: Support the claim that the mean is greater than 16 ounces.
C. Conclusion: Support the claim that the mean is not equal to 16 ounces.
D. Conclusion: Support the claim that the mean is less than 16 ounces.
Question 4 of 40
0.0/ 2.5 Points
A consumer group claims that the mean running time for a certain type of flashlight battery is not the same as the manufacturer’s claims. Determine the null and alternative hypotheses for the test described.
A.
H
0
: µ = Manufacturer’s claims H
a
: µ < Manufacturer’s claims
B.
H
0
: µ = Manufacturer’s claims H
a
: µ
¹
Manufacturer’s claims
C.
H
0
: µ = Manufacturer’s claims H
a
: µ > Manufacturer’s claims
D.
H
0
: µ
¹
Manufacturer’s claims H
a
: µ = Manufacturer’s claims
Question 5 of 40
0.0/ 2.5 Points
A researcher claims that the amounts of acetaminophen in a certain brand of cold tablets have a mean different from the 600 mg claimed by the manufacturer. Test this claim at the 0.02 level of significance. The mean acetaminophen content for a random sample of n = 41 tablets is 603.3 mg. Assume that the population standard deviation is 4.9 mg.
A. Since the test statistic is greater than the critical z, there is sufficient evidence to accept the null hypothesis and to support the claim that the mean content of acetaminophen is 600 mg.
B. Since the test statistic is greater than the critical z, there is sufficient evidence to reject the null hypothesis and to support the claim that the mean content of acetaminophen is not 600 mg.
C. Since the test statistic is less than the critical z, there is sufficient evidence to reject the null hypothesis and to support the claim that the mean content of acetaminophen is not 600 mg.
D. Since the test statistic is greater than the critical z, there is insufficient evidence to reject the null hypothesis and to support the claim that the mean content of acetaminophen is not 600 mg.
Question 6 of 40
0.0/ 2.5 Points
In 1990, the average duration of long-distance telephone calls originating in one town was 9.3 minutes. A long-distance telephone company wants to perform a hypothesis test to determine whether the average duration of long-distance phone calls has changed from the 1990 mean of 9.3 minutes. Formulate the null and alternative hypotheses for the study described.
A.
H
o
: µ = 9.3 minutes H
a
: µ < 9.3 minutes
B.
H
o
: µ = 9.3 minutes H
a
: µ > 9.3 minutes
C.
H
o
: µ = 9.3 minutes
H
a
: µ
¹
9.3 minutes
D.
H
o
: µ
¹
9.3 minutes H
a
: µ = 9.3 minutes
Question 7 of 40
2.5/ 2.5 Points
A skeptical paranormal researcher claims that the proportion of Americans that have.
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