Financial Reporting

Health Plan, Practices Focus on Care Overuse

Jan. 25—Although cost and quality are common features of value-based payment, a less common component is ensuring the provision of appropriate care.

Rich Daly January 28, 2019

CAHs and Cost Reports

A critical access hospital’s cost of delivering care to Medicare patients is estimated using the cost accounting data that these Medicare-certified institutions submit annually to CMS via Medicare cost reports.

HFMA January 23, 2019

Engaging Physicians in Value-Based Compensation Models

The University of Maryland St. Joseph Medical Center model layers a 50/50 share of any incentive payments on top of a work RVU-based component to account for revenue that is still generated by the number of patients that providers see. 

Lisa A. Eramo January 16, 2019

The Use of ABC for Indirect Expenses

There is a potential connection between the use of the idea of activities with respect to patient-level costing to activity-based costing (ABC) and its variant time-driven activity-based costing (TDABC).

HFMA December 26, 2018

Patient-Level Costing and Profitability: Making It Work

Healthcare providers can use patient-level costing to obtain accurate costing information.

Gary Cokins December 26, 2018

2019 Bipartisan Pushes Expected on Transparency, Surprise Billing

Dec. 20—The newly divided Congress is expected to agree on little about healthcare policy, with the likely exceptions of legislation to require greater transparency and to address surprise bills, according to a legislative tracking firm.

Rich Daly December 20, 2018

Healthcare Cost Containment: December 2018

Subscribers can access the December 2018 issue of Healthcare Cost Containment.

HFMA December 13, 2018

Pressure Ulcer Prevention Can Save Costs

Pressure ulcer treatment can be as high as $150,000 and can add approximately $40,000 to a hospital stay.

HFMA December 12, 2018

The Next Generation of Budgeting for Healthcare

For some healthcare providers, a combined budgeting approach using advanced statistical forecasting techniques in conjunction with a rolling budget process provides an optimum balance between traditional budgeting techniques and future forecasting methodologies. 

John Gragg December 5, 2018

Understanding Why Hospital Costs Are Increasing: It Depends on the Metrics

An analysis of factors driving increases in payment in the U.S healthcare industry, using Equivalent Discharges as the volume metric, finds that 84 percent of the increase are related to increased population and intensity of service.

William O. Cleverley, PhD November 28, 2018
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