Assessment of comprehension and application of concepts presented in the 4th Primer on Hospital Accounting and FInance
True
False
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True
False
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True
False
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True
False
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True
False
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True
False
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True
False
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When patient services are provided
When charges are posted
When reimbursement is collected
When a patient submits a co-payment
When charges and reimbursements are matched
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A Per Case basis
A Per Diem basis
A Capitated Fee basis
A Percentage of Charges basis
A Cost-plus Margin basis
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Hospitals don't know what they charge for procedures
Hospitals don't want to disclose their pricing
Hospitals need to charge different populations different prices
The link between hospital pricing and financing is complex
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22%
32%
42%
52%
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Medicare's Payment to Cost ratio is approximately 90%
Medicare's Payment to Cost ratio is approximately 100%
Medicaid's average Payment to Cost ratio is approximately 85%
Medicaid's average Payment to Cost ratio is approximately 65%
Private Payers' average Payment to Cost ratio is approximately 140%
Private Payers' average Payment to Cost ratio is approximately 130%
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Days in Accounts Receivable: Days in A/R
Days in Accounts Payable: Days in A/P
Days Cash on Hand: DCOH
Operating Margin
Excess Margin or Net Margin
Debt Service Coverage Ratio
Debt to Equity/ Debt to Capitalization Ratio
Average Age of Plant
The Federal Government
State and Local Governments
Private Payers like Commercial Insurance Providers
Patients and their Families
Employers
Foundations
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