hsa 525 entire course new Flashcards
STRAYER HSA 525 Week 1 Discussion 1Financial Management NEW
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“Financial Management” Please respond to the following:
• Suggest one (1) key way in which the role of ethics in managerial accounting differs from the role of ethics in financial accounting. Indicate the role that you believe is the most significant within a health care organization. Provide support for your rationale.
• Create an argument that explains why financial managers should be concerned with quality initiatives in the health care organization. Provide at least two (2) specific examples of quality initiatives in a health care organization with which you are familiar.
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STRAYER HAS 525 Week 7 Homework 6 Ex 15-1, 15-2, 15-3, and 15-4, Ex16-1 NEW
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Assignment Exercise 15–1: Budgeting
Select an organization: either from the Case Studies in Chapters 27–28 or from one of the Mini-Case Studies in Chapters 29–31.
Required
1. Using the organization selected, create a budget for the next fiscal year. Set out the details of all assumptions you needed in order to build this budget.
2. Use the “Checklist for Building a Budget” (Exhibit 15–2) and critique your own budget.
Assignment Exercise 15–2: Budgeting
Find an existing budget from a published source. Detail should be extensive enough to present a challenge.
1. Using the existing budget, create a new budget for the next fiscal year. Set out the details of all the assumptions you needed in order to build this budget.
2. Use the “Checklist for Building a Budget” (Exhibit 15–2) and critique your own effort.
3. Use the “Checklist for Reviewing a Budget” (Exhibit 15–3) and critique the existing budget.
Assignment Exercise 15–3: Transactions Outside the Operating Budget
Review Figure 15–2 and the accompanying text.
Metropolis Health System (MHS) has received a wellness grant from the charitable arm of an area electronics company. The grant will run for 24 months, beginning at the first of the next fiscal year. Two therapists and two registered nurses will each be spending half of their time working on the wellness grant. All four individuals are full-time employees of MHS. The electronics company has only recently begun to operate the charitable organization that awarded the grant. While they have gained all the legal approvals necessary, they have not yet provided the manuals and instructions for grant transactions that MHS usually receives when grants are awarded. Consequently, guidance about separate accounting is not yet forthcoming from the grantor.
Assignment Exercise 15–4: Identified Versus Allocated Costs in Budgeting
- The function I chose from the organizational chart is Finance.
- Make up your own organization chart for other employee levels within the function you have chosen.
- Now make up another chart that indicates the operating budget costs you think would be mostly identifiable for the department or unit or division you have chosen and what other operating budget costs you think would be mostly allocated to it.
Assignment Exercise 16–1: Capital Expenditure Proposals
Ted Jones, the Surgery Unit Director, is about to choose his strategy for creating a capital expenditure funding proposal for the coming year. Ted’s unit needs more room. The Surgery Unit is running at over 90% capacity. In addition, a prominent cardiology surgeon on staff at the hospital wants to create a new cardiac surgery program that would require extensive funding for more space and for new state-of-the-art equipment. The surgeon has been campaigning with the hospital board members.
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STRAYER HSA 525 Week 1-11 All Homework, Assignment, Discussion Question NEW
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HSA 525 Week 4 Assignment 1 Financial Statement Analysis
HSA 525 Week 6 Assignment 2 Using Financial Ratios to Assess Organizational Performance
HSA 525 Week 10 Assignment 3 Post-Merger Analysis
HSA 525 Week 1 Discussion 1 Financial Management
HSA 525 Week 2 Discussion Inflows and Revenue Management
HSA 525 Week 3 Discussion 1 Cost Control
HSA 525 Week 4 Discussion Inventory Analysis and Optimizing Staffing
HSA 525 Week 5 Discussion Managed Care Contracting and Ratio Analysis
HSA 525 Week 6 Discussion Using Ratios as Performance Indicators and Inflation and Health Care Costs
HSA 525 Week 7 Discussion The Budgeting Process and Capital Investment Decisions
HSA 525 Week 8 Discussion Contract Negotiations and Risks and Operating Margins
HSA 525 Week 9 Discussion Leasing Equipment
HSA 525 Week 10 Discussion Strategic Planning and Business Plan
HSA 525 Week 11 Discussion Future Developments and Future of Financial Management
HSA 525 Week 2 Homework 1 Ex 4-1, Ex 4-2, Ex 5-1, Ex 5-2
HSA 525 Week 3 Homework 2 Ex 6-1, Ex 6-2, Ex 7-1, Ex 7-2
HSA 525 Week 4 Homework 3 Ex 8-1, Ex 8-2, Ex 8-3, Ex 8-4, Ex 9-1, Ex 9-2
HSA 525 Week 5 Homework Ex 10-1, 10-2,10-3, Ex 11-1, 11-2, 11-3, Ex 12-1, 12-2, 12-3, 12-4, 12-5
HSA 525 Week 6 Homework 5 Ex 13-3, 13-4.1, 13-4.2, Ex 14-2, 14-3
HSA 525 Week 7 Homework 6 Ex 15-1, 15-2, 15-3, and 15-4, Ex16-1
HSA 525 Week 8 Homework 7 Ex 17-1, 17-2, 17-3, Ex 18-1, 18-2, 18-3
HSA 525 Week 9 Homework 8 Ex 20-1, Ex 21-1, 21-2, 21-3
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STRAYER HSA 525 Week 2 Discussion Inflows and Revenue Management NEW
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“Inflows and Revenue Management” Please respond to the following:
• Determine a key difference between a fee-for-service plan and an episode of care payment plan, and indicate the plan that you believe to be most advantageous for the majority of patients. Provide support for your rationale.
• * From the scenario, determine one (1) key factor that has a negative impact on revenue. Recommend a revenue strategy for the organization in the scenario to improve its revenue cycle management. Provide support for your recommendation.
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STRAYER HSA 525 Week 6 Discussion Using Ratios as Performance Indicators and Inflation and Health Care Costs NEW
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“Using Ratios as Performance Indicators and Inflation and Health Care Costs” Please respond to the following:
• Suggest one (1) key financial ratio that a health care administrator should create a trend analysis for. Suggest one (1) key insight that may be gained by the administrator in regard to the performance of the organization. Provide support for your rationale.
• Use the Internet or Strayer databases to research the current and projected inflation rates and the related impact expected on health care costs. Next, assess the level of importance of one (1) key driver of the inflation of health care costs. Indicate how this inflation can be managed strategically in the future to minimize the financial impact. Provide support for your rationale.
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STRAYER HSA 525 Week 2 Homework 1 Ex 4-1, Ex 4-2, Ex 5-1, Ex 5-2 NEW
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Exercise 4–1: Contractual Allowances Assignment Exercise 4–1: Contractual Allowances Physician Office Revenue for Visit Code 99214 has a full established rate of $72.00. Of ten different payers, there are nine different contracted rates, as follows: Contracted Payer Rate FHP $35.70 HPHP 58.85 MC 54.90 UND 60.40 CCN 70.20 MO 70.75 CGN 10.00 PRU 54.90 PHCS 50.00 ANA 45.00 Rates for illustration only. Required 1. Set up a worksheet with four columns: Payer, Full Rate, Contracted Rate, and Contractual Allowance. 2. For each payer, enter the full rate and the contracted rate. 3. For each payer, compute the contractual allowance. The first payer has been computed below: Full Contracted Contractual Payer Rate (less) Rate = Allowance FHP $72.00 $35.70 $36.30
Assignment Exercise 4–2: Revenue Sources and Grouping Revenue The Metropolis Health System has revenue sources from operations, donations, and interest income. The revenue from operations is primarily received for services. MHS groups its rev-enue first by cost center. Within each cost center the services revenue is then grouped by payer. Required 1. Set up a worksheet with individual columns across the top for six revenue sources (pay-ers): Medicare, Medicaid, Other Public Programs, Patients, Commercial Insurance, and Managed Care Contracts. 2. Certain situations concerning the Intensive Care Unit and the Laboratory are described below. Set up six vertical line items on your worksheet, numbered (1) through (6). Six situa-tions are described below. For each of the six situations, indicate its number (1 through 6) and enter the appropriate cost center (either Intensive Care Unit or Laboratory). Then place an X in the column(s) that represents the correct revenue source(s) for the item. The six situations are as follows: (1) ICU stay billed to employee’s insurance program. (2) Lab test paid for by an individual. (3) Pathology work performed for the state. (4) ICU stay billed to member’s health plan. (5) ICU stay billed for Medicare beneficiary. (6) Series of allergy tests run for eligible Medicaid beneficiary.
Assignment Exercise 5–1: Grouping Expenses by Cost Center The Metropolis Health System’s Rehabilitation and Wellness Center offers outpatient therapy and return-to-work services plus cardiac and pulmonary rehabilitation to get people back to a normal way of living. The Rehabilitation and Wellness Center expenses include the following: • Nursing Salaries • Physical Therapist Supplies • Physical Therapist Salaries • Occupational Therapist Supplies • Occupational Therapist Salaries • Cardiac Rehab Supplies • Cardiac Rehab Salaries • Pulmonary Rehab Supplies • Pulmonary Rehab Salaries • Training Supplies • Patient Education Coordinator Salary • Clerical Office Supplies • Nursing Supplies • Employee Education Required 1. Decide how many cost centers should be used for the above expenses at the Center. 2. Set up a worksheet with individual columns across the top for the cost centers you have chosen. 3. For each of the expenses listed above, indicate to which of your cost centers it should be assigned.
Assignment Exercise 5–2 Required Find a listing of expenses by diagnosis or by procedure. The source of the list can be internal (within a health care facility of some type) or external (such as a published article, report, or survey). Comment upon whether you believe the expense grouping used is appropriate. Would you have grouped the expenses in another way?
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STRAYER HSA 525 Week 3 Discussion 1 Cost Control NEW
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“Cost Control” Please respond to the following:
• Use the Internet or Strayer Databases to research “cost escalation” within the health care segment. Next, determine one (1) key driver of health care cost escalation. Indicate one (1) strategy health care managers can implement to reduce costs in the future. Provide support for your rationale.
• Assume that you are a financial administrator of a hospital, and you are responsible for reducing costs (e.g., fixed, variable, semi-fixed, etc.) for the facility. Determine the most significant cost within the hospital, and recommend a strategy for reducing this cost 10% over the next year. Provide support for your strategy.
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STRAYER HSA 525 Week 4 Assignment 1 Financial Statement Analysis NEW
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Assignment 1: Financial Statement Analysis
Due Week 4 and worth 200 points
Select one (1) of the following publically traded health care organizations: Universal Health Services (NYSE: UHS) or Health Management Associates (NYSE: HMA).
Suppose you are a newly appointed CFO of your chosen health care organization. One of your first tasks is to conduct an internal financial analysis of the organization. Conduct a brief financial analysis and review of the chosen company’s financial statements for at least three (3) consecutive years. After conducting the analysis, interpret the data contained within the statements.
Write a three to four (3-4) page paper in which you:
Based on your review of the financial statements, suggest a key insight about the financial health of the company. Speculate on the likely reaction to the financial statements from various stakeholder groups (employee, investors, shareholders). Provide support for your rationale.
Identify the current industry trend that has the most significant impact on your chosen organization’s financial performance. Indicate the trend’s impact on the financial performance of the organization. As the CFO, suggest at least one (1) way that you might minimize the impact of the trend on the organization.
As the CFO, suggest one (1) key strategy that you might use in order to improve the financial performance of the organization. Recommend an approach to implement the suggested strategy. Provide support for your recommendation.
Use at least four (4) quality academic resources. Note: Wikipedia and other Websites do not qualify as academic resources.
Your assignment must follow these formatting requirements:
Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format. Check with your professor for any additional instructions.
Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length.
The specific course learning outcomes associated with this assignment are:
Evaluate the financial statements and the financial position of health care institutions.
Analyze the role of important financial reporting statements – income statement, balance sheet, and statement of cash flows – and explain how they relate to one another and to the underlying sources of data.
Use technology and information resources to research issues in health financial management.
Write clearly and concisely about health financial management using proper writing mechanics.
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STRAYER HSA 525 Week 4 Homework 3 Ex 8-1, Ex 8-2, Ex 8-3, Ex 8-4, Ex 9-1, Ex 9-2 NEW
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Assignment Exercise 8–1: FIFO and LIFO Inventory
Use the format in Exhibit 8–1 to compute the ending FIFO inventory and the cost of goods sold, assuming $90,000 in sales; beginning inventory 500 units @ $50; purchases of 400 units @ $50; 100 units @ $65; 400 units @ $85.
Also compute the cost of goods sold percentage of sales.
Comment on the difference in outcomes.
Assignment Exercise 8–2: Inventory Turnover
Use the LIFO information in the previous assignment to first compute the average inventory and then to compute the inventory turnover.
Assignment Exercise 8–3: Depreciation Concept
The laboratory equipment cost $300,000 and has an expected life of 5 years. The salvage value is 5% of cost. No equipment was traded in on this purchase.
Compute the straight-line depreciation.
Assignment Exercise 8–4: Depreciation
Set up a purchase scenario of your own and compute the depreciation with and without salvage value.
The neonatal unit equipment cost $60,000, and has an expected life of 5 years, no salvage. Compute the straight line depreciation.
Assignment Exercise 8–5: Depreciation Computation: Units-of-Service
Using the format in Table 8–A-5, compute units of service depreciation using the following assumptions:
Assignment Exercise 9–1: FTEs to Annualize Staffing
The Metropolis Health System managers are also working on their budgets for next year. Each manager must annualize his or her staffing plan, and thus must convert staff net paid days worked to a factor. Each manager has the MHS worksheet, which shows 9 holidays, 7 sick days, 15 vacation days, and 3 education days, equaling 34 paid days per year not worked.
Assignment Exercise 9–2: FTEs to Fill a Position
Metropolis Health System (MHS) uses a basic work week of 40 hours throughout the system. Thus, one full-time employee works 40 hours per week. MHS also uses a standard 24-hour scheduling system of three 8-hour shifts. The Director of Nursing needs to compute the staffing requirements to fill the Operating Room (OR) positions. Since MHS is a trauma center, the OR is staffed 24 hours a day, 7 days a week. At present, staffing is identical for all 7 days of the week, although the Director of Nursing is questioning the efficiency of this method.
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STRAYER HSA 525 Week 4 Discussion Inventory Analysis and Optimizing Staffing NEW
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“Inventory Analysis and Optimizing Staffing” Please respond to the following:
• Recommend a strategy for financial administrators to balance the tension between having inventory on hand when it is needed versus the carry cost to the organization. Provide support for your recommendation.
• Assume that you are a health care administrator in a hospital, and you are responsible for staffing levels. Suggest an approach to staffing for 24/7 coverage that optimizes patient care, minimizes cost, and produces the highest level of employee satisfaction. Provide support for your rationale.
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STRAYER HSA 525 Week 11 Discussion Future Developments and Future of Financial Management NEW
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“Future Developments and Future of Financial Management” Please respond to the following:
• Reflecting on the various topics discussed throughout the course, describe one (1) concept that will be affected most by the latest developments in health reform.
• Examine at least two (2) specific changes that you anticipate in the role of the health care financial manager over the next decade.
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STRAYER HSA 525 Week 5 Discussion Managed Care Contracting and Ratio Analysis NEW
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“Managed Care Contracting and Ratio Analysis” Please respond to the following:
• From the scenario, interpret the operating indicators used to analyze the financial performance of the organization. Indicate specific ways in which this information will help management improve the performance of the organization. Provide support for your rationale.
• Assume that you are a hospital administrator, and one of your responsibilities is selecting financial ratios to be included on your management dashboard. Determine the two (2) most critical financial ratios for you to monitor at your facility, and indicate how each of these ratios would help you assess the current performance of your facility. Provide support for your rationale.
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STRAYER HSA 525 Week 6 Assignment 2 Using Financial Ratios to Assess Organizational Performance NEW
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Assignment 2: Using Financial Ratios to Assess Organizational Performance
Due Week 6 and worth 240 points
Using the financial statements from your selected health care organization in Assignment 1, develop a financial plan for the next three (3) years.
Write a four to five (4-5) page paper in which you:
1. Suggest the financial ratio that most financial analysts would use to evaluate the financial condition of the company. Provide support for your rationale.
2. Speculate on the organization’s ability to meet its financial obligations as they come due. Provide support for your rationale.
3. Based on your ratio analysis, determine whether the profitability trends are favorable or unfavorable and explain your rationale.
4. Using financial ratio analysis, predict whether or not the company will be viable in five (5) years based on its performance over the past three (3) years. Provide support for your prediction.
5. Use at least two (2) quality academic resources. Note: Wikipedia and other Websites do not qualify as academic resources.
Your assignment must follow these formatting requirements:
• Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format. Check with your professor for any additional instructions.
• Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length.
The specific course learning outcomes associated with this assignment are:
• Evaluate the financial statements and the financial position of health care institutions.
• Describe the overall planning process and the key components of the financial plan.
• Use technology and information resources to research issues in health financial management.
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STRAYER HSA 525 Week 6 Homework 5 Ex 13-3, 13-4.1, 13-4.2, Ex 14-2, 14-3 NEW
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Assignment Exercise 13–3
As a follow-up to the previous Practice Exercise, new assumptions are as follows:
1. Your unit’s gross charges for the period to date amount to $200,000.
2. The uniform gross charge for each procedure in your unit is $100.
3. The unit receives revenue from four major payers. The number of procedures performed for the period totals 2,000. Of that total, the number of procedures per payer (stated as a percentage) is as follows: Payer 1 = 30% Payer 2 = 40% Payer 3 = 20% Payer 4 = 10%
4. The following contractual payment arrangements are in effect for the current period. The percentage of the gross charge that is currently paid by each payer is as follows: Payer 1 = 80% [Medicare] Payer 2 = 70% [Commercial managed care plans] Payer 3 = 50% [Medicaid] Payer 4 = 90% [Self-pay]
Assignment Exercise 13–4.1: Forecast Capacity Levels
Prepare another Infusion Center Capacity Level Forecast as follows:
Assume the same three infusion chairs, but add another nurse for either four or six hours per day. How would this change the daily capacity level for number of patients infused per day?
Assignment Exercise 13–4.2
Prepare another Infusion Center Capacity Level Forecast as follows:
Increase the number of infusion chairs to four, and add another nurse for either four or six hours per day. How would this change the daily capacity level for number of patients infused per day?
Assignment Exercise 14–2: Cumulative Inflation Factor for Comparable Data
Revise Hospital 2’s projections by applying a cumulative inflation factor of 5% per year.
Assignment Exercise 14–3
The head of your department is a prominent researcher. A health research foundation has asked him travel to London to give an important speech at a conference. He will then travel to Paris to tour a research facility before returning home. Although his travel expenses are being funded by the foundation, he will still need to take along some personal money. Consequently, he asks you to figure the exchange rates for $500 and for $1,000 in both pounds and euros. He explains that he is trying to judge the spending power of U.S. dollars when converted to the other currencies so he can decide how much personal money to take on the trip.
Assignment Exercise 14–4: The Discovery
The Chief Financial Officer at Sample General Hospital has just discovered that the hospital’s Chief of the Medical Staff’s son Jason, a student at the local community college, is paid $100 per week year-round for grounds maintenance at the hospital’s Outpatient Center.
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STRAYER HSA 525 Week 7 Discussion The Budgeting Process and Capital Investment Decisions NEW
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The Budgeting Process and Capital Investment Decisions” Please respond to the following:
• Use the Internet or Strayer databases to research information related to the budgeting processes within the various types of health care organizations. Next, determine the most-effective budgeting approach for a hospital, indicating how this approach can lead to effective financial management of the facility. Provide support for your rationale.
• Assume that you are an administrator for a hospital, and you need to acquire a new technology system so that you may comply with regulatory requirements. Create an argument to be presented to the leadership team in which you justify the need for your facility to invest in this new technology. Then indicate the value to the organization and provide support for your argument.
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