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At least 811 records · Page 45Linked to original sources
PubMed1995

The value of goodwill in medical practice.

Accountants measure goodwill as the amount paid to acquire a medical practice over and above the current value of its net tangible assets. Patient lists, a well-respected practice, an ideal location, and other factors are expected to result in greater than normal earning power. In this article, the author discusses the hidden value of goodwill and its important in medical acquisitions and other business transactions.

Accounting↗
PubMed1996

The new indicators of accounts receivable excellence.

Calculation of AR days will continue to be a valuable internal measurement tool of accounts receivable excellence. As healthcare organizations move toward managed care through a mix of reimbursement systems--many with conflicting incentives--the director of patient accounting must approach each system separately and ensure that the hospital receives all of the reimbursement to which it is entitled. The director of patient accounting must understand the industry and recognize that healthcare reimbursement will almost certainly continue to become more complex rather than simpler. Creativity will be a necessity, and good luck will be an advantage.

Accounts Payable and Receivable↗
PubMed1996

Reporting IDS home office costs for Medicare reimbursement.

Under Medicare, providers that are part of a chain can be reimbursed for an allocable portion of allowable home office costs. Before a provider can be reimbursed for these costs, however, a home office cost statement must be submitted to the providers' fiscal intermediary. The statement provides a means of allocating certain home office costs to the provider components of a system so that providers can be reimbursed directly for these costs. The home office cost statement also offers a useful financial overview of the home office's operations in relation to the system's overall operations.

Centers for Medicare and Medicaid Services, U.S.↗
PubMed1996

Implications of the SEC's final continuing disclosure rule.

The Securities and Exchange Commission's (SEC's) final disclosure rule affects healthcare providers who have $10 million or more in bonds outstanding and providers that plan to be active in the bond market in the future. As managed care providers, HMOs come under the jurisdiction of the rule and are required to expand their reporting of financial information and operational data to include secondary market bond purchasers. The SEC's broadened disclosure rule significantly affects the financial reporting practices of healthcare providers involved in capitated contracting--especially the areas of contract reporting, confidentiality of information, and catastrophic case loss reporting.

Capital Financing↗
PubMed1996

Using MVA and EVA to measure financial performance.

Two measures of financial performance that are being applied increasingly in investor-owned and not-for-profit healthcare organizations are market value added (MVA) and economic value added (EVA). Unlike traditional profitability measures, both MVA and EVA measures take into account the cost of equity capital. MVA is most appropriate for investor-owned healthcare organizations and EVA is the best measure for not-for-profit organizations. As healthcare financial managers become more familiar with MVA and EVA and understand their potential, these two measures may become more widely accepted accounting tools for assessing the financial performance of investor-owned and not-for-profit healthcare organizations.

Capital Financing↗