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Table Of Exhibits
Purpose of This Book
The Medical Group Budget
8 other sections not shown
accounts receivable activity volume adjustments administration allocated costs ambulatory amount ancillary departments assets basic field benefits cash basis cash basis accounting center field chart of accounts common costs contract cost behavior patterns Cost Centers cost management system CRAHCA Current Liabilities depreciation determine direct costs employees equipment evaluate example EXHIBIT Family practice fee-for-service fees Fixtures flexible budget fourth digit full cost gross charges group practice identify income income statement items in primary laboratory lease Liabilities measure medical group Medicare ment method Minimum breakdown number of patient Occupancy operations paid patient visits payer payments payroll Pediatrics percent period personnel physician productivity procedure costing procedures performed Purchased Radiology reimbursement responsibility center manager revenue-producing Semivariable service department services provided Services—Prepaid sibility center specialty staffing Step step-down supplies third-party tion unit cost unit of service variable costs Variance Report worksheets