Accounting and Financial Reporting

Healthcare Cost Containment: February 2017

Subscribers can access the December 2016 issue of Healthcare Cost Containment.

HFMA February 9, 2017

Reducing Hospital Acquired Conditions Saved $28B in 5 Years

Government estimates show a 21 percent decrease in hospital-acquired conditions during a five-year period.

HFMA February 6, 2017

Combining Data Across Care Sites Specialties and Provider Types for More Complete Cost Accounting

Adding professional services data to department-level costs can help hospital leaders understand all relevant costs in an increasingly value-focused environment.

Dan Seargeant, DrPH February 6, 2017

Augusta University Health System Leverages Decision Support for Costing and Planning

By integrating case cost data with financial data in their decision support system, the health system can now gain a clear picture of the true cost of a single patient case.

Laura Ramos Hegwer February 6, 2017

Managing the True Costs of Health Care: A Roadmap to Cost Analytics

The increasing costs of care are making it necessary for health systems to look at costing in innovative new ways.

Pietro Ferrara February 2, 2017

Bad Debt Expense Benchmarks

Bad debt becomes a difficulty as patients with high-deductible health plans struggle to pay their bills.

HFMA January 19, 2017

Ask the Experts: Net Days in A/R

Are unbilled charges and DNFB charges included in the total outstanding A/R amount used to calculate net days in A/R?

HFMA January 17, 2017

Message to Providers: Expect More Pricing Scrutiny

Healthcare finance leaders should review their organizations’ cost structure to ensure that their healthcare spending consistently adds value to patient care.

Jeff Helton,  PHD, FHFMA, CMA, CFE January 10, 2017

With So Much Uncertainty, How Do You Build Your Hospital’s Budget?

Advisory Board’s John Johnston shares expert insights from a colleague, Sean Angert, regarding today’s challenges with hospital budgeting and margin sustainability, with planning advice for CFOs.

John Johnston January 6, 2017

Healthcare Revenue Recognition: 5 Steps for Net Revenue Modeling and Reporting Considerations

This article describes five steps FASB has outlined for entities to follow to prepare for implementation and achieve the objectives of the new standard ASU 2014-09 for recognizing revenue. 

Andrew Holloway December 19, 2016
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