At Healthcare, we have expertise developed over 130 plus hospital projects. Our Costing, budgeting and Education cum training modules support hospitals and directly enhance their EBIDTA. The costing tool is developed over a period of 8 years and based on Time Driven Activity Based Costing endorsed by Harvard Business School. We not set up the costing system for the hospitals but train them in implementing there by helping the management reap direct benefits, We believe that Costing and Budgeting should be part of every day work of every human resource in healthcare facility. Our specially designed Finance for non-finance professionals enables all the stake holders to contribute to the bottom line during the course of their regular work.

1. Confidential
EBIDTA Enhancement Services –
Healthcare India

2. Overview
Global health care expenditures continue
to escalate, shining a light on health
systems’ need to reduce costs and
increase efficiency
Global healthcare spending is
thought to have grown by more than 40%
from 2018 to reach US$ 40 trillion till now
Healthcare spending will likely be driven by
the shared factors of aging and
growing populations, developing
market expansion, clinical and
technology advances, and rising
labor costs
Increased accessibility due to digital
innovation will create alternate care
delivery models
Market/Govt Pressure on pricing and
cost-pressure continue to pose
challenges on Margin/surplus
Current Scenario
Why Healthcare
Advisory?
Key Challenges faced by Healthcare Sector
Recruiting, developing,
and retaining top talent
Creating financial
sustainability in an
uncertain health economy
Investing in digital
innovation and
transformation
Maintaining regulatory
compliance and
cybersecurity
Using new care delivery
models to improve
access & affordability
(reduce costs)
Adapting to changing
Patient needs, demands,
and expectations
Our services are aimed at assisting our clients to devise Strategy, Growth plans and
drive continuous cost savings, streamline activities, standardize processes,
enhance transparency and mitigate related risks
Source – Center for health and healthcare – World Economic forum

3. Costing & Finance Advisory
Planning and Budgeting
Price Grid/Master Development &
Health Benefit Package
Education and Training – Finance and
Costing for Non-finance managers
Pool of
Subject Matter
Experts
Handholding
beyond
Delivery
Customer
Centric
Deep
Industry
Experience
Mix of
Offshore and
Onshore
Delivery Model
Tools and
Best
Practices
HCE’s
Strengths
Our Service Offerings
Our service offerings are designed to provide the most effective and tailored solutions to our clients driving organizational
development, efficient management of costs and increase in EBIDTA.
3

4. Cost Management & Financial Restructuring Services
Our Impact Stories
Our Value
proposition
Our cost management system results in addition to EBIDTA by about 12-15%
Costing is all pervasive !
We assist our clients in setting up a robust costing system, integrate with HIS, Accounting system,
and develop a management dashboard to identify costs saving opportunities, better utilization of
key resources (both assets and manpower) & department wise profitability.
Rationalised ALOS for surgeries leading to a saving
of USD 250,000 per annum
Re-designed service prices based on capacity
and cost analysis. Resulted in additional
contribution of USD 2.8 million per annum for a
350-bed hospital in India
Based on costing study, Set up an internal RPM
system leading to improved clinical outcome,
better bed T.O, fall in clinical cost per patient/per
day per bed
Conducted cost analysis and suggested
outsourcing of centralized lab of a 500-bed hospital
in India. Resulted in increase in net margin from
18% to 25%.
Renegotiated with payers on high risk surgeries.
Resulted in an increase in price and margin by
about 10% (approx. USD 2.1 million) for a
500-bed hospital in India
Implemented consignment inventory
method with vendors. Resulted in stock reduction
by 25% for a 900-bed medical college and hospital
in India
Assess
 Categorize costs using 3Me methodology
 Calculate Cost to Capacity for each
resource by applying Time Driven Activity
based Costing
Enforce &
Integrate
 Develop monitoring benchmarks
 Help decide action plans
 Design Dashboards
 Integrate with HIS and Finance
Discover
 Identify and map the clinical
processes and resources
 Identify costs at each level
Analyze
 Compare profitability
 Identify under-utilized resource capacity
Our Approach
Identify
 True margins
 Total costs of services
 Capacity utilization
 Recovery rates
 Volume levels to generate surplus
Analyze & Understand
 Cost reduction opportunities
 Package profitability
 Medical department wise profitability
 Consultant wise costs and surplus
Monitor & Decide
 A pricing strategy
 Benchmarks for monitoring
 Deviations from recovery rates
 Decision to outsource expenses
Key Benefits

5. Price Master Development Services
Our Impact Stories
We understand that revenue cycle management is both complex and important. our Price
Tool is designed to integrate services rendered to multiple patient segments, at multiple
points at different prices.
Our Value
proposition
Design
 Department-wise, Bed
Category-wise Price Master
 Premium & Package Pricing
including exclusions
 Category-wise variations
 Billing rules
Deliver and Implement
 Handover and training of
internal resources
 Implementation and
configuration support
 Discussion with key Head
of Departments and Senior
Management
 Review of relevant HMS
modules
Review and Analyze
Developed a pricing tool for a 500-bed hospital
in India. Resulted in savings of 8% of the gross
revenue through prevention of short billing and non-
billing
Enabled standardisation of package price.
Resulted in handling higher volume of patients
and higher utilisation of beds & OT for a 500-
bed hospital based in India
Developed Standardized price book that
enabled better negotiation, lower disallowances and
faster realisation from payers. Resulted in savings
of USD 1.4 million per annum of a 900-bed
medical college and hospital in India
Designed and implemented complete
automation of pricing of different services for
multiple hospital chains based in India. This resulted
in better realisation per unit service
Performed price adjustment for premium
services for a 500-bed Hospital
Structured pricing across healthcare units
Fall in potential revenue leakage
Marketing Dept has a tool to negotiate with
different payers
Simplified revenue management
Our Approach
Key Benefits

6. Planning and Budgeting Services
Our Impact Stories
We understand the challenges faced by clients in aligning their vision with their business
plan and budget. We assist them in developing a detailed business plan and budget
document to help them gain control of their finances.
Our Value
Proposition Developed capacity utilization strategy by
co-relating bed-days with OT time. Resulted in
additional revenue of ~USD 1.88 million per
annum for a 300-bed hospital in India
Developed business plan and strategy for
opening interventional radiology to take advantage
of existing Cath lab facilities. Resulted in additional
revenues of ~USD 2.1 million per annum for a
500-bed hospital in India
Applied zero based budgeting for rationalizing
consumables in cardio thoracic surgeries. Resulted
in saving of ~USD 142 thousand per annum for
a leading 300-bed heart specialty clinic in India
Developed strategy for home care facilities
and conducted detailed budgeting exercise
for a 900-bed medical college and hospital in India.
Resulted in additional gross revenue and
EBIDTA with same fixed expenses
Our Approach
Significant saving of management time
Intuitive data presentation
Improved resource allocation
Improved decision making
Increase transparency
Key Benefits
 Obtain detailed understanding
of the healthcare unit
 Collect data
Assessment
 Study the existing set-up
and capacity utilization
 Build suitable strategies
Analysis &
Estimation
 Develop a three year business
plan with estimates
 Prepare development plan for:
- specific medical specialties
- outreach centers
- home care centers
- diagnostic centers
Development of
Business Plan
 Deploy “Zero Based
Budgeting” concept
 Develop the budget
document to include:
- Departmental budgets
- EBIDTA statements
- Cash flow statements
- MIS at hospital & dept. level
- Tool for variance analysis
Development
of Budget
 Deliver the business plan
and budget to the
management
 Train internal
resources for
future budget
preparations
Training &
Implementation

7. Training Non-Finance Professionals in finance and costing
Our program prepares non-finance management professionals to take informed decisions and contribute to bottom line. We believe
that managers must expand their knowledge horizontally as they grow vertically.
Our Value
Proposition
Our Program is specifically designed to understand
Modular Program
Does not require Prior knowledge of Accounting
Customizable according to
audience
Improved decision making
Case Studies from Healthcare
Key Benefits
Performance
Analysis
Trend
Analysis
Ratio
Analysis
Cost
Structure
Profitability
Analysis
Balance Sheet
Analysis
Investment
Appraisal

8. Website : www.pkcadvisory.com
CA S. Manivannan
Founder & CEO
Healthcarexpertise.com
smv@healthcarexpertise.com
98409 76340