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when it comes to the days in patient accounts receivable, lower values are good
Dupont analysis summarizes and highlights a business's financial condition
total asset turnover is looking at asset utilization or efficiency.
the equity multiplier is a measure of how much that the hospital organization is using
Operating indicator analysis analysis involves the use of operating data (as opposed to
financial statement data) to try to explain a business's financial condition
Operating indicators can be grouped into categories such as: ◦Profit indicators
◦Price indicators
◦Volume (utilization) indicators
◦Length-of-stay indicators
◦Intensity-of-service indicators
◦Efficiency indicators
◦Unit cost indicators
, Profit per discharge inpatient profit/total discharges
Net price per discharge net inpatient revenue/ total discharges
Occupancy rate inpatient days/ number of licensed beds x 365
inpatient days is the number of total days that patients spent at the hospital, when you take
all the patients together during the year.
Average length of stay inpatient days/ total discharges
CMI is an intensity-of-service indicator. It was first applied to Medicare patients, and many
hospitals calculate both indexes
inpatient FTEs/bed inpatient fte/average daily census
Salary per fte total salaries/total ftes
Ratio analysis results are often presented in a dashboard format that focuses on key
performance indicators (KPIs)
Financial accounting lUses organizational (aggregate) data