Problem 14
Louisville Community Hospital
A
B
C
D
E
F
G
12/31/20X0
[D/E]
12/31/20X1
[F/G]
Benchmark
[Exhibit4.16]
20X0
Numerator
20X0
Denominator
20X1
Numerator
20X1
denominator
1.91
1.45
0.18
67.31
181.29
66.47
1.66
1.38
0.21
63.49
166.24
61.44
2.04
1.39
Problem 4-14 Louisville
Community Hospital
A
B
C
D
E
F
G
12/31/20X1
12/31/20X0
Benchmark
[D/E]
[F/G]
[Exhibit 4-16a]
Numerator
Denominator
Numerator
(in '000)
*Required Ratios to know
Ratio[a]
20X1
20X1
20X0
20X0
Denominator
*Current Ratio
1.66
1.91
2.04
Problem 2-23a Putman Outpatient Center
Putman Outpatient Center
Balance Sheet (in '000s)
Givens (in '000s):
September 30, 20X1
Insurance expense
$70,000
Cash
$23,000
Patient revenues (net of contractuals)
Net accounts receivable
$614,000
$25,000
9/30/20X1
Problem 2-17 Sunview Hospital
Givens (in '000s):
Decrease in prepaid expenses
$2,500
Payments on long-term debt
($7,000)
Cash and cash equivalents at beginning of the year
$24,000
Increase in inventory
($3,300)
Increases in long-term debt
$175,000
Decreas
Problem 10-9
The statistics budget: forecasting encounters. ZMG Hospitalist Practice
Estimating Commercial encounters for 20X2.: 5% growth January through June and 1.5% growth July through December.
Step 1. Forcasting total encounters.
Jan
A Total encount
Problem 11-15 ROI for an investment center: Outpatient Clinic
A
B
C
D
Initial
Year 1
E
Desired
Revenues
Expenses
Investment
ROI
ROI
[Given]
[Given]
[Given]
[(A-B)/C]
[Given]
$1,750,000
$1,270,000
$3,300,000
14.5%
12.0%
The ROI for the outpatient center in
Problem 10-21 The Labor Budget: Calculating the Fixed Labor Budget .
ZMG Hospitalist Practice
Annual labor assumptions for full-time employees
POSITION
Number
Avg. Salary Base Salary
Physician I
12
$200,000
$2,400,000
Physician II
8
$220,000
$1,760,000
Ph
Problem 2-18 Hilltop Hospital
Givens (in '000s):
Increase in prepaid expenses
Increase in accrued expenses
Cash and cash equivalents at beginning of the year
Proceeds from restricted contribution
Change in net assets
($8,000)
$6,000
$62,000
$119,000
$12,0
Problem 2-13 Snead Hospital
Givens:
Net patient revenues
$720,000
Interest expense
$18,000
Net assets released from restriction for operations
Depreciation expense
$220,000
$65,000
Labor expense
$444,000
Provison for bad debt
$7,000
Supply expense
$144,00