Development of Financial Performance Benchmark Of MOPH’s hospitals in Thailand
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This document outlines a study to establish financial performance benchmarks for hospitals in Thailand. The study analyzed financial statements and key ratios of 821 hospitals to identify benchmarks for expenses, revenues, and metrics like EBITDA, cash ratio, average collection period, average payment period, and service cost. The benchmarks will allow hospital managers and oversight agencies to evaluate financial performance and identify issues. While the model is still being developed, establishing these benchmarks provides a baseline for financial management and planning. Further refining the methodology is recommended to account for variations within hospital types.
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Similar to Development of Financial Performance Benchmark Of MOPH’s hospitals in Thailand
Financial Statement AnalysisFinancial Statement Analys.docx
Financial Statement Analysis
Financial Statement Analysis
Abstract
In order to assist managers in strategic decision-making regarding certain matters of the company and meet all financial reporting requirements, a thorough internal financial analysis of the organization should be conducted, as this will determine and influence the financial well-being of the organization. A financial analysis fulfills the following purposes: it assess the growth potential of the business, it measures profitability, assess overall financial strength, and indicates the trend of achievements just to name a few. Generally, internal regulations can provide significant benefits to the organization as a whole by reducing the possibility of maladministration, improve the quality of financial information, and detect/prevent error and fraud. This paper is to therefore, suggest a key insight about the financial health of the company based on the review of the financial statement, identify the current industry trend that has the most significant impact on the organization’s financial performance, and suggest a key strategy that can be used in order to improve the financial performance of the organization while recommending an approach to implement the suggested strategy
(Baginski et al 2014)
Universal Health Services is a leading, eminent, and one of the most respected health care management companies. The organization operates through its branches of acute care hospitals and ambulatory centers, and behavioral health facilities on a national scale. Furthermore, Universal Health Services has experienced tremendous growth in its performance in the last few years as indicated in the trend analysis of the company’s performance from year 2012, specified below, and thus maintains one of the strongest balance sheets
(UHS, Inc.)
The financial analysis indicates that there is a steady increase in total revenue, gross profit and operating expenses from the year of 2012 to 2013 and from 2013 to 2014. These increases can be attributed to the increase in their level of operations from year to year. Universal Health Services has posted growing net incomes despite growing competition and legislation within the healthcare industry. The company posted an increase of $67,487 from year 2012 to year 2013. In 2014 the net income grew by $34,610 to report a total net income of $545,343.
Profitability Ratios
2012
2013
2014
Net Profit Margin
0.0637
0.07012
0.0676
Return on Assets
0.05407
0.06145
0.060766
Return on Equity
0.16343
0.15715
0.14597
An analysis of the profitability shows that the company experienced an increase in profitability from year 2012 to 2013, however in 2014 the profitability seemed to decelerate yet remained higher than 2012. The company’s total assets also increased from year to year thus substantiating to a growth-oriented organization. The increase in total assets further indicates that management has put more funds into investments contri ...
Julie colacurto audit_plan
The audit plan summarizes the key elements of the revenue recognition guidance and provides an overview of the audit risk assessment for New York Presbyterian Hospital for the year ended December 31, 2014. Specifically, it outlines the general revenue recognition standards, industry-specific standards for hospitals and medical practices, describes the material revenue streams and patient mix for NYP, and assesses the inherent risk of NYP's revenue recognition process as relatively low. A preliminary analytical review found that NYP's revenue increased by $109 million from 2013 to 2014, which is likely due to its acquisition of Lawrence Hospital Center in July 2014.
ProcessflowchartQualityQualitymanagementRootcauseana.docx
Process flowchart
Quality
Quality management
Root cause analysis
Six Sigma
Standard deviation
To-be process
Variability
DISCUSSION QUESTIONS
1. In which three categories can process reengineering improve performance?
2. Define and describe the key shapes used in process flowcharting.
3. What is the difference between a Pareto chart and a control chart? When should each
be used?
4. What are the major phases in the process improvement methodology?
5. What are the major types of customer or patient service-level issues that exist in health
care?
6. When should hospitals benchmark against non-health-care organizations? Under which
circumstances?
REFERENCES
Bryant, S. W. (2004). JCAHO coordinator’s standards. Marblehead, MA: HCPro.
George, M. L. (2003). Lean Six Sigma for service: How to use Lean Speed and Six
Sigma quality to improve services and transactions. New York, NY: McGraw-Hill.
Hammer, M., & Champy, J. (1993). Reengineering the corporation: A manifesto for
business revolution. New York, NY: HarperCollins.
Harrington, H. J., Esseling, E. K. C., & and van Nimwegen, H. (1997). Business process
improvement workbook: Documentation, analysis, design, and management of
business process improvement. New York, NY: McGraw-Hill.
Langabeer, J. R. (2009). Performance improvement in hospitals and health systems.
Chicago, IL: Healthcare Information and Management Systems.
Langabeer, J. R., DelliFraine, J. L., Heineke, J., & Abbass, I. (2009). Implementation of
Lean and Six Sigma quality initiatives in hospitals: A goal theoretic perspective.
Operations Management Research, 2(1–4), 13–27.
Maslow, A. H. (1998). Maslow on management. New York, NY: Wiley.
Helton, J., Langabeer, I. J. R., Helton, J., & Langabeer, J. R. I. (2015). Health care operations management. Retrieved from http://ebookcentral.proquest.com
Created from apus on 2020-01-14 17:16:50.
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PART I
Operations, Systems, and Financial
Management
Part I of this text provides the reader with a foundation of operations management and explains
its role in improving health care’s financial and business condition. Health care activities and
processes are complex. To perform optimally, they must be managed as a system. Operations
and systems management requires knowledge of process improvement, quality, finance, and
many other business practices. As a service industry, financial outcomes are driven primarily
by labor and supply costs, so an understanding of the income statement and the use of key ratios
to manage these areas is provided. Understanding the concepts of operations management, and
its relationship to financial margins, is also explored.
Chapter 1 offers an overview of the discipline of operations and systems management and
that of management in general. Goals of operations management, from cos ...
Revenue Targets: Where Do You Stack Up?
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Introduction This chapter describes methods for assessing the.docx
Introduction
This chapter describes methods for assessing the financial health of hospitals and safety net institutions. The examples used are drawn principally from hospitals, but the principles and approaches apply to clinics and other safety net providers. The chapter discusses:
What is meant by financial health of institutions.
Alternative approaches and measures available to assess hospital financial health.
How these approaches and measures can be implemented using alternative data.
Issues and complications in interpreting this data.
The goal of this chapter is to enable the reader to identify potential measures, data sources for implementing these measures, and conceptual and accounting issues in implementing and interpreting these measures. It is not intended to be a primer on accounting or financial management, although accounting and financial management concepts are discussed (Lane, Longstreth, and Nixon, 2001).
Return to Contents
Measuring the Financial Health of Safety Net Hospitals
One definition of the financial health of an institution is its ability to continue to operate as a going concern. There are three dimensions to this ability:
1. Revenues and expenses must be in balance.
2. Adequate resources (that is, capital) must be available to deliver services and finance operations both in the short and long term.
3. The institution must be able to replenish or renew itself.
The first two dimensions are explicitly captured in a variety of measures; the third, ability to renew, is generally inferred from a range of data.
Revenues and Expenses
The first dimension of financial health is that revenues and expenses be in balance. More generally, we should expect that revenues at least match expenses ("break even"), and most financial analysts would expect an institution's revenues to exceed expenses, so as to finance increases in working capital and build funds as a cushion for a financial downturn and for renewal or expansion. The standard measure of profitability is margin:
(Revenues - Expenses) Revenues
Hospitals are multiproduct firms, with multiple sources of revenues. They provide inpatient and outpatient health care services, and they may provide other services to those using the hospital (parking, cafeteria, and so on) or to outside organizations (selling laboratory services, laundry, or catering services, for example, to other hospitals or health care providers). Some hospitals are involved in medical or related education, whereas others conduct research. Some receive philanthropy, government subsidies, or interest and investment income that may not be directly tied to any operational activities. Analyzing the margin requires specifying the level at which revenues are being aggregated and allocating expenses to match the revenues.
There are three common measures of margin. The broadest measure is total margin, which is computed as follows:
(Total revenues from all sources - Total expenses) Total .
PRIMARY CARE ScenarioType of care providedScenario.docx
PRIMARY CARE Scenario
Type of care provided
Scenario
Question 1
Question 2
Care in this type of setting is delivered by physicians, physician assistants, nurse practitioners, and ad-
vanced practice professionals. This area of health care is the most widely used, and it is a major focus
of the Affordable Care Act of 2010, focusing on primary care providers and decreasing the focus on the
utilization of specialty providers.
As an administrator, you need to assess this situation: How would you determine if there was a true need
for another receptionist? Do you need to reinstate the position or can you retrain the current number of
employees? Why?
As an administrator, describe the effects that labor shortages of key personnel and rising costs of labor
have on profitability. How would you determine how to allocate your money? Be sure to think critically
about the impact that quality outcomes and patient outcomes have on financial resources.
A primary care clinic can be an individual-physician practice or a multiple-physician practice organized
as a nonprofit or a for-profit facility. Multiple-physician practices generally specialize in cardiac, women’s
health, pediatrics, or related services. You are the administrator of a local for-profit, multiple-physician
community clinic owned by five local physicians, specializing in internal medicine, women’s health, pe-
diatrics, orthopedics, and oncology. The clinic sees an average of 50 patients per day. Scheduling is
centralized with two receptionists, and each specialty has four staff members to assist the physicians.
All the physicians have visiting privileges at the area hospitals and frequently speak at local and national
conferences on numerous preventative health care topics. The clinic is noted for its use of technology
and has agreements in place with the local hospitals for web-based exchanges of health information on
shared patients.
Action Required:
Your office just underwent an organizational change and one office receptionist was eliminated, saving
the office $25, 000 per year in labor costs. However, there have been a number of complaints that all
patients cannot be processed due to the increased flow of patients. Two weeks later you begin to hear
that wait times for appointments have increased, and one specific patient was not able to be seen. That
patient now has developed an infection and requires surgery.
Question 3
Based on what you have learned so far in this course, what would be your plan of action for the next 30
days? What types of reports would you use to help support your decisions?
Budget Considerations
Operational Budget – This budget focuses on a broader view of the total operations of the organization in which
all departments are reviewed for both their income potential and the costs associated with the work activities used
to generate projected revenues. Each department will have its own budget for the managers to follow and on
wh.
CFO Strategies for Balancing Fee-for-Service and Value
Moving from fee-for-service to value-based care is not easy. However, leading health systems are all following a similar blueprint that enables the move to value-based care.
Download this whitepaper to learn how:
- Bon Secours Richmond - Closed 75,801 gaps in care within 12 months, generating $7 million in revenue for chronic & preventive care, while improving quality.
- Northeast Georgia Medical Center - Decreased HbA1C levels across uncontrolled diabetes by an average of 1.6 points within 120 days.
- Riverside Medical Center - Reduced unnecessary readmissions by 40% by using automation to reach and assess patients post discharge.
- Prevea Health - Increased care management productivity by 150% by automatically identifying high risk patients, and automating patient engagement.
Hospital Readmissions Reduction Program: Keys to Success
Avoidable readmissions are a major financial major problem for the healthcare industry, especially for government payers. To tackle this problem, CMS launched the Hospital Readmissions Reduction Program (HRRP). While some hospitals may be able to absorb the financial penalties under HRRP, they still need to track increasingly complex reporting metrics. Most tracking solutions are inadequate for today’s complicated reporting needs. A healthcare enterprise data warehouse and analytics applications, however, are designed to solve the numerous reporting burdens. When used together, they also deliver a robust solution that enables hospitals to track and drive real cost and quality improvement initiatives, all without the need for users to be technical experts.
Running head John hopkins financial1John hopkins financial1.docx
The document analyzes the financial performance of Johns Hopkins Hospital using various ratios. It finds that Johns Hopkins Hospital's total margin, operating margin, return on assets, and return on equity are all lower than industry averages. It provides recommendations to improve performance, such as expanding ambulatory care, workforce reductions, instituting an asset management program, and increasing collections. It also outlines implementation plans and monitoring methods to track performance improvements.
Nobilis health ir_deck_nov final
- Nobilis Health Corp owns and operates ambulatory surgical centers and surgical hospitals across 7 states.
- They utilize a unique direct-to-patient marketing model to drive organic growth and capitalize on the trend of increased healthcare consumerism.
- For 2015, Nobilis reported revenue of $229.2 million and adjusted EBITDA of $42.1 million. They expect continued growth through organic expansion and acquisitions in a fragmented market.
Health south investor_reference_book_q1_2014_final_withfairlawn
HealthSouth reported its Q1 2014 earnings. It provides inpatient rehabilitation services through hospitals and satellite clinics across the US. In Q1 2014, its revenues were $2.3 billion and it treated over 130,000 inpatients. HealthSouth aims to differentiate itself through clinical best practices, supply chain efficiencies, and scale. It has grown its patient volumes faster than the industry in recent years through bed expansions and new hospitals.
Ir day final_517
The document provides an overview of Nobilis Health Corp., a healthcare development and management company. It summarizes Nobilis' business model, including owning and managing surgical hospitals and ASCs across multiple markets. It highlights Nobilis' direct marketing model, optimized case mix, revenue cycle management platform, and technology platform. The document also discusses Nobilis' growth strategy of acquisitions and physician marketing to drive continued revenue and earnings growth.
Variance AnalysisVariance Analysis Case Study© 2007 South Universi.docx
Variance AnalysisVariance Analysis Case Study© 2007 South UniversityVenture Mental HealthEnter appropriate input values in cells colored red.INPUT DATA:Static Assumptions:Expected Enrollment (Member-Months)PC Commercial0PC Medicare0SH Commercial0SH Medicare0Total0Expected Premium Data (Per Member Per Month)PC Commercial$0.00PC Medicare0.00SH Commercial0.00SH Medicare0.00Expected Labor Data per Admission or SessionInpatient Outpatient# of Hours Hourly Rate # of Hours Hourly RatePC Comm0$0.000.00$0.00PC Medicare00.000.000.00SH Comm00.000.000.00SH Medicare00.000.000.00Expected Utilization and Total Labor Cost Data:Inpatient OutpatientAvg # Members Admission Cost per Total Referral Cost per Total GrandPlan Type (in 000s) Rate Admission Costs Rate Session Costs TotalPC Comm0.0000.00$0$00.00$0$0$0PC Medicare0.0000.00000.00000Total0.000$0$0$0SH Comm0.0000.00$0$00.00$0$0$0SH Medicare0.0000.00000.00000Total0.000000Grand total0.000$0$0$0Actual Results:Actual Enrollment (Member-Months)PC Commercial0PC Medicare0SH Commercial0SH Medicare0Total0Actual Premium Data (Per Member Per Month)PC Commercial$0.00PC Medicare0.00SH Commercial0.00SH Medicare0.00Actual Labor Data per Admission or SessionInpatient Outpatient# of Hours Hourly Rate # of Hours Hourly RatePC Comm0$0.000.00$0.00PC Medicare00.000.000.00SH Comm00.000.000.00SH Medicare00.000.000.00Actual Utilization and Total Labor Cost Data:Inpatient OutpatientAvg # Members Admission Cost per Total Referral Cost per Total GrandPlan Type (in 000s) Rate Admission Costs Rate Session Costs TotalPC Comm0.0000.00$0$00.00$0$0$0PC Medicare0.0000.00000.00000Total0.000$0$0$0SH Comm0.0000.00$0$00.00$0$0$0SH Medicare0.0000.00000.00000Total0.000$0$0$0Grand total0.000$0$0$0MODEL-GENERATED (OUTPUT) DATA:BUDGET INPUTS:EnrollmentStaticEnrollment/ PremiumActualMember-Months:PC Comm----PC Medicare----SH Comm----SH Medicare----Premiums:PC Comm$0.00$0.00$0.00$0.00PC Medicare0.000.000.000.00SH Comm0.000.000.000.00SH Medicare0.000.000.000.00Revenues:PC Comm$0$0$0$0PC Medicare0000SH Comm0000SH Medicare0000Admit Rates:PC Comm- 0- 0- 0- 0PC Medicare- 0- 0- 0- 0SH Comm- 0- 0- 0- 0SH Medicare- 0- 0- 0- 0Cost per Admission:PC Comm$0$0$0$0PC Medicare0000SH Comm0000SH Medicare0000Referral Rates:PC Comm- 0- 0- 0- 0PC Medicare- 0- 0- 0- ...
IQ from a QOE: Key Considerations When Performing a Quality of Earnings Analy...
Given the complexity of healthcare’s reimbursement environment, determining the quality of reported earnings during a transaction’s due-diligence process can prove challenging. In his presentation, “IQ from a QoE: Key Considerations When Performing a Quality of Earnings Analysis Involving Healthcare Entities,” PYA Pricipal Michael Ramey introduced key considerations when planning and performing effective QoE engagements for various healthcare entities.
Operating BudgetBUDGET SAMPLECurrent YearNew Budget DifferenceCom.docx
Operating BudgetBUDGET SAMPLECurrent YearNew Budget% DifferenceCommentsGROSS REVENUEOutpatient RevenueOffice visits1,000,000immunizations500,000Well Child Exams500,000Pregnancy Care300,000Diabetes education150,000Mammography2,500,000MRI5,000,000Total Gross Patient Services Revenue9,950,000EXPENSESSalariesMD$ 2,500,000MD salaries combinedRN$ 800,000RN salaries combinedLPN$ 350,000Nursing staff salaries combinedOther Staff$ 180,000Admin staff salaries combinedTotal Salary Expense$ 3,830,000SUPPLIESMedical Supplies485,000What is needed for the clinic to operate?Office Supplies265,000What is needed for the clinic to operate?Total Supplies750,000OTHER EXPENSESEquipment$ 250,000.00
Author: Author:
Equipment is 'never' and expense; Fixed assets are to be depreciated over a period of time.
For example, a building is a fixed assets; a vehicle is a fixed asset; a plane is a fixed asset; all of which are to be depreciated (Note: Chapter4 in Principles of Accounting I)Legal Fees$ 108,786Professional Fees152,288Utilities497,694Repairs and Maintenance506,984Equipment Lease183,509Is your capital budget item a lease?Insurance154,996What insurance is required for the practice?Bad Debt Expense80,000Uncollectable accountsTOTAL OTHER EXPENSES$ 1,934,257Total All Expenses$ 6,514,257Excess (Deficit) Revenues over Expenses$ 3,435,743
Capital BudgetCapital Budget SAMPLESpecific Department FY 20XXPROPOSED QUARTER OF PURCHASEITEM REQUESTEDPURPOSE / USEITEM COSTINSTALLATIONTOTAL COST1st2nd3rd4thExample:Floor ScrubberFacilities $ 6,000$ 1,000
Author: Author:
This is funny.
How do you install a floor scrubber? A floor Scrubber is not attached to real property; thus, the asset is not installed. Commercial floor scrubbers are just delivered with a set of instructions, just like one would buy a car.$ 7,000XFloor tile in EntryFacility upgrade$ 7,000$ 3,000$ 10,000XTOTALS$ 13,000$ - 0$ 4,000$ - 0$ 17,000Submitted by:Approved by:Date :Date :
Submission Feedback:
You have a good start here but significant improvement is needed. Please make sure you are reviewing all my materials and taking the time to watch my video and review the rubric. Please read the rubric description - several areas you included were not well defined and lacked context/detail related to the rubric description. Make sure you continue to make the connection between your project and the mission, vision, and values of the facility. This is very important when you approach your board – they want to know how it fits into the overall objectives of the organization. I have provided some detailed feedback above that I think your project could benefit from. Think about what questions an investor or board would ask from a financial and clinical perspective and then answer them. The key is to answer questions before they are asked. One of these questions is, "How long will it take to make my money back?"
Please review each criteria needing revision
Proposal: Or ...
PARTIOperations,Systems,andFinancialManagementPa.docx
PART I
Operations, Systems, and Financial
Management
Part I of this text provides the reader with a foundation of operations management and explains
its role in improving health care’s financial and business condition. Health care activities and
processes are complex. To perform optimally, they must be managed as a system. Operations
and systems management requires knowledge of process improvement, quality, finance, and
many other business practices. As a service industry, financial outcomes are driven primarily
by labor and supply costs, so an understanding of the income statement and the use of key ratios
to manage these areas is provided. Understanding the concepts of operations management, and
its relationship to financial margins, is also explored.
Chapter 1 offers an overview of the discipline of operations and systems management and
that of management in general. Goals of operations management, from cost reduction to
network optimization, are described, as well as the key functions and roles performed by
operations managers. This chapter sets the stage for the rest of the text.
Chapter 2 provides an introduction to the health care marketplace. Because health care
organizations are businesses, they must generate revenues and sustain themselves financially,
as organizations do in other industries. This chapter defines the hospital and health care
organization and discusses the nature of its goods and services. This chapter provides an
overview of some of the significant health policies that affect patient operations, including the
Affordable Care Act. The concept of health care production, distinct from operations, is also
explored.
Chapter 3 provides a structured introduction to health care finance for the operations
manager. An understanding of the drivers of improved financial performance is essential to
effective operations management. This chapter addresses how hospitals earn revenue, and it
defines the basic terms used in health care finance. Of great importance, it explains the key
external financial statements that represent the financial condition of the organization, which
are used as data sources for a variety of operational analyses in this text.
Helton, Jeffrey, et al. Health Care Operations Management, Jones & Bartlett Learning, LLC, 2015. ProQuest Ebook Central, http://ebookcentral.proquest.com/lib/apus/detail.action?docID=4441334.
Created from apus on 2020-01-09 17:05:22.
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FIGURE P1–1 Operations Management in Health Care
Helton, Jeffrey, et al. Health Care Operations Management, Jones & Bartlett Learning, LLC, 2015. ProQuest Ebook Central, http://ebookcentral.proquest.com/lib/apus/detail.action?docID=4441334.
Created from apus on 2020-01-09 17:05:22.
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Accountable Care Organization (ACO) Tutorial
An Accountable Care Organization (ACO) is a provider-led organization that manages the full continuum of care for a defined patient population to improve quality and reduce costs. The US healthcare system lacks coordination and incentives for value over volume, motivating ACO development. ACOs differ from 1990s integrated delivery systems by focusing on managing performance risk rather than insurance risk through tools like bundled payments, quality tracking, and health IT. Critical functions include attributing patients, budgeting, performance measurement, and managing payment models to distribute shared savings incentives.
Reducing hospital readmission rate; a strategy paper
The document proposes strategies to reduce hospital readmission rates by 50% in 12 months. It recommends that the pharmacy department educate patients on medications to contribute a 30% reduction. The transportation department will offer rides to follow-up appointments to contribute a 10% reduction. The IT department will call patients after discharge to check on medications and needs, also contributing a 10% reduction. Department heads will submit monthly reports on readmissions which will be quantified and incentives tied to goals. A study will assess if the strategies ("Educate and Follow up initiative") reduced readmissions compared to previous rates.
30 Best Healthcare KPIs and Metric Examples.pdf
The world of healthcare is dynamic. With this, the system goes through changes from time to time. Now, with the latest updates in healthcare policies, healthcare providers and organizations need to adhere to them. This has made them look into healthcare KPIs and metrics as well to ensure if they are aligned with the new policies.
3© HAP, 2014. Reproduction without permission is prohibite.docx
3
© HAP, 2014. Reproduction without permission is prohibited.
1
R i v e r C o m m u n i t y H o s p i ta l is a 210-bed, not-for-profit, acute
care hospital with a long-standing reputation for providing quality
healthcare services to a growing service area. River competes with
three other hospitals in its metropolitan statistical area (MSA)—two
not-for-profit and one for-profit. It is the smallest of the four but has
traditionally been ranked highest in patient satisfaction polls.
Hospitals are accredited by The Joint Commission, an indepen-
dent, not-for-profit organization whose mission is to improve the safety
and quality of healthcare provided to the public through accreditation
and related services. (For more information on The Joint Commission,
visit its website at www.jointcommission.org.) Although accreditation is
optional for hospitals, it is generally required to qualify for governmental
(Medicare and Medicaid) reimbursement, and hence the vast majority
of hospitals apply for accreditation. River passed its latest Joint Com-
mission survey with “flying colors,” receiving the Gold Seal of Approval
from that accrediting body.
In recent years, competition among the four hospitals in River’s
service area has been keen but friendly. However, a large for-profit
chain recently purchased the for-profit hospital, which has resulted in
some anxiety among the managers of the other three hospitals because
of the chain’s reputation for aggressively increasing market share in the
markets they serve.
Relevant financial and operating data for River are contained
in Exhibits 1.1 through 1.5, and selected industry data are contained in
R I V E R
C O M M U N I T Y
H O S P I T A L ( A )
a s s e s s i n g h o s p i ta l
p e r f o r m a n c e
4 Cases in Healthcare Finance
Exhibits 1.6 and 1.7. (Note that the industry data given in the case are
for illustrative purposes only and do not represent actual data for the
years specified. For a better idea of the type of comparative data actu-
ally available for hospitals, see the Optum™ website at www.hospital
benchmarks.com.)
In addition to the data in the exhibits, the following information
was extracted from the notes section of River’s 2013 Annual Report.
1. A significant portion of the hospital’s net patient
service revenue was generated by patients who are
covered either by Medicare, Medicaid, or other
government programs or by various private plans,
including managed care plans, that have contracts
with the hospital that specify discounts from charges.
In general, the proportional amount of deductions
is similar between inpatients and outpatients. The
gross and net patient service revenue and operating
expenses breakdown for both inpatient and outpatient
services is given in Exhibit 1.4.
2. River has a contributory money accumulation (defined
contribution) pension plan that covers substantially
all of its employees. Participants can contribute up ...
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"Does Foreign Direct Investment Negatively Affect Preservation of Culture in the Global South? Case Studies in Thailand and Cambodia."
Do elements of globalization, such as Foreign Direct Investment (FDI), negatively affect the ability of countries in the Global South to preserve their culture? This research aims to answer this question by employing a cross-sectional comparative case study analysis utilizing methods of difference. Thailand and Cambodia are compared as they are in the same region and have a similar culture. The metric of difference between Thailand and Cambodia is their ability to preserve their culture. This ability is operationalized by their respective attitudes towards FDI; Thailand imposes stringent regulations and limitations on FDI while Cambodia does not hesitate to accept most FDI and imposes fewer limitations. The evidence from this study suggests that FDI from globally influential countries with high gross domestic products (GDPs) (e.g. China, U.S.) challenges the ability of countries with lower GDPs (e.g. Cambodia) to protect their culture. Furthermore, the ability, or lack thereof, of the receiving countries to protect their culture is amplified by the existence and implementation of restrictive FDI policies imposed by their governments.
My study abroad in Bali, Indonesia, inspired this research topic as I noticed how globalization is changing the culture of its people. I learned their language and way of life which helped me understand the beauty and importance of cultural preservation. I believe we could all benefit from learning new perspectives as they could help us ideate solutions to contemporary issues and empathize with others.Solution Manual For Financial Accounting, 8th Canadian Edition 2024, by Libby...
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我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
选择实体注册公司办理，更放心，更安全！我们的承诺：可来公司面谈，可签订合同，会陪同客户一起到教育部认证窗口递交认证材料，客户在教育部官方认证查询网站查询到认证通过结果后付款，不成功不收费！
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3:国家专业人才认证中心颁发入库证书
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◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
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◇回国时间很长，忘记办理；
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◇企事业单位必须要求办理的
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留信网认证的作用:
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2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
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falcon-invoice-discounting-a-premier-investment-platform-for-superior-returns...Falcon Invoice Discounting
Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.Does teamwork really matter? Looking beyond the job posting to understand lab...
Does teamwork really matter? Looking beyond the job posting to understand lab...Labour Market Information Council | Conseil de l’information sur le marché du travail
Vicinity Jobs’ data includes more than three million 2023 OJPs and thousands of skills. Most skills appear in less than 0.02% of job postings, so most postings rely on a small subset of commonly used terms, like teamwork.
Laura Adkins-Hackett, Economist, LMIC, and Sukriti Trehan, Data Scientist, LMIC, presented their research exploring trends in the skills listed in OJPs to develop a deeper understanding of in-demand skills. This research project uses pointwise mutual information and other methods to extract more information about common skills from the relationships between skills, occupations and regions.2. Elemental Economics - Mineral demand.pdf
After this second you should be able to: Explain the main determinants of demand for any mineral product, and their relative importance; recognise and explain how demand for any product is likely to change with economic activity; recognise and explain the roles of technology and relative prices in influencing demand; be able to explain the differences between the rates of growth of demand for different products.
Using Online job postings and survey data to understand labour market trends
Using Online job postings and survey data to understand labour market trendsLabour Market Information Council | Conseil de l’information sur le marché du travail
[4:55 p.m.] Bryan Oates
OJPs are becoming a critical resource for policy-makers and researchers who study the labour market. LMIC continues to work with Vicinity Jobs’ data on OJPs, which can be explored in our Canadian Job Trends Dashboard. Valuable insights have been gained through our analysis of OJP data, including LMIC research lead
Suzanne Spiteri’s recent report on improving the quality and accessibility of job postings to reduce employment barriers for neurodivergent people.
Decoding job postings: Improving accessibility for neurodivergent job seekers
Improving the quality and accessibility of job postings is one way to reduce employment barriers for neurodivergent people.5 Tips for Creating Standard Financial Reports
Well-crafted financial reports serve as vital tools for decision-making and transparency within an organization. By following the undermentioned tips, you can create standardized financial reports that effectively communicate your company's financial health and performance to stakeholders.
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Seminar: Gender Board Diversity through Ownership Networks
Seminar on gender diversity spillovers through ownership networks at FAME|GRAPE. Presenting novel research. Studies in economics and management using econometrics methods.
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本公司拥有海外各大学样板无数，能完美还原海外各大学 Bachelor Diploma degree, Master Degree Diploma
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
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5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
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Development of Financial Performance Benchmark Of MOPH’s hospitals in Thailand
- 1. Utoomporn Wongsin Thaworn Sakunphanit Dichapong Pongprattrachai HealthInsuranceSystemResearchOffice Development of Financial Performance Benchmark Of MOPH’s hospitals in Thailand
- 2. Outline 1. Background 2. Objective 3. Methodology 4. Result 5. Conclusion 6. Limitation & Recommendation HealthInsuranceSystemResearchOffice
- 3. Background -Financial statement has been reported to Health Insurance Group, Ministry of Public health -Lack off benchmarking -Continuous monitoring and evaluation of hospital financing performance is necessary for hospital managers and System governance agency, Ministry of Public Health HealthInsuranceSystemResearchOffice
- 4. Objective To establish a set of financial benchmark for stakeholders (government agencies, providers and purchasers) to using for hospital financial management HealthInsuranceSystemResearchOffice
- 5. Methodology HealthInsuranceSystemResearchOffice -Secondary data : Hospital’s financial Statements -Hospital expenditures (input mixed), which includes salary, compensation, drug, material supply and other expenses. -Financial ratio analysis (performance) EBITDA, cash ratio, average collection period, payment period and service cost
- 6. Financial ratio (performance) HealthInsuranceSystemResearchOffice Ratio Equation 1. EBITDA Earnings before Interest ,TAX, Depreciation And Amortization 2. Cash Ratio Cash and Cash Equivalents / Current Liabilities 3. Average collection period 365 /Account Receivable Turnover 4. Average payment Period (Average accounts payable / Purchases) x 365 5. Service Cost Service cost/Total expenses
- 7. ResultHealthInsuranceSystemResearchOffice Source : Health Insurance Group, MOPH MOPH’s hospital type # District Hospital (DH) 10 - 90+ 727 General Hospital (GH) >300 - 400+ 69 Region Hospital (RH) >600 - 800+ 25 Total 821 Type HospitalBed Size
- 8. Source : Financial report 2011,Health Insurance Group, MOPH 0 500 1,000 1,500 2,000 2,500 0 500 1,000 1,500 2,000 2,500 DH GH RH DH GH RH DH GH RH DH GH RH DH GH RH DH GH RH excludes outside values excludes outside values excludes outside values excludes outside values excludes outside values excludes outside values compensation drug material supply others salary total expense Graphs by typename
- 9. Financial ratio (performance) by hospital type0 1,0002,0003,0004,0005,000 DH GH RH excludes outside values -2 0246 value DH GH RH excludes outside values 05 1015 averagecollectionperiod DH GH RH excludes outside values 0 200400600800 value 1 2 3 excludes outside values .75 .8 .85 .9 .95 value 1 2 3 excludes outside values EBITDA CASH RATIO Avg. collection period Avg. payment period Service Cost
- 10. ConclusionHealthInsuranceSystemResearchOffice Financial performance benchmarking can give stakeholder a better sense of the components of financial system and this can help hospital managers to identify problems on time and manage them accordingly. The system will enable the managers to compare their performance with other hospitals of the same level. However, benchmarking financial development needs more reliable information to support and effectively plan for financial management.
- 11. Limitations HealthInsuranceSystemResearchOffice - The model is not completely developed, and the continuity of its development is actually ongoing. Recommendation - additional study on suitable methodology in order to solve variation with in group is required.
Editor's Notes
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