Dental Clinic Case Summary

* Revenue: Patient service revenue be reported net of estimated adjustments and does not include charity care. Include note disclosures of method revenue recognition and management’s policies for providing charity care and notes charity care provided. Operating revenues cover patient service revenue, premium revenue based on agreement for a fixed fee, other revenue from parking fees, gift shop, cafeteria, and tuition. The unrestricted gifts; investment income for current unrestricted purposes be classified according to the policy there in.

● Overall revenues were over final budget by $359,000. “That’s where you want to be over budget,” Grimes said.

As previously mentioned, Peyton Approved does not combine its general and administrative expenses into one budget, the selling and administrative expense budget. This budget projects anticipated general and administrative expenses for the budget period, see Exhibit E. This budget is comprised of salaries and interest on long-term notes. The monthly general and administrative expenses include $12,000 administrative salaries and 0.9% monthly interest on the long-term note payable, which computed into $2700 for the each month of July, August and September for the interest on the long-term note payable, which added to the $12,000 in administrative expense, totaled $14,700 for each month reflected.

Then, for the Seton Family of Hospitals FY17 July financial results, Mr. Herndon reported that the NOI was $9.1M unfavorable to budget and $4.4M unfavorable to prior year. He also noted that the DSH/UC and LPPF $0.3M favorable to budget and $0.3M favorable to prior year.

While it had planned for production of 24,900 units, only 24,000 units were produced. However, overall revenue during (seeExhibit 1), which exceededforecastedrevenue of $765,000.Although huppy March was $785,000 with the overperformance, plant management did not know how to explain these conflicting results.

The first 6 months of the Lakeside Health Plan’s costs have run above both the prior year’s spend and expected budget. An increase in unforeseen large claimant activity from dependents is contributing to this overestimated spend. Although this year’s plan spend through the first 6 months is higher than anticipated, the past several years for the Lakeside plan saw reduced cost and surpluses to budget.

Operating Income 87,775 2019 Revenue 227,141 Less: Operating Expenses Wage Expense Rent Expense Utilities Expense Maintenance expense 68,000 13,000 22,516 4,000 Total Operating Expenses 107,516 Operating Income

A. Vonage reported a net loss for each of the three years given from 2006, 2007, and 2008, and a negative cash flow from operating conditions in two of three years given, which was 2006 and 2007. Due to the non cash expenses such as depreciation, the net cash flow from operations was higher than the net loss in two of the three years presented. This was in 2006 and 2007.

5. General and Administrative expenses decreased by $250,000 as a result of lower-than-planned raises for employees.

The April YTD Recurring NOI was $192.2 Million (M), favorable to budget by $26.6M, and favorable to FY15 YTD by $22.8M. The April YTD Recurring EBITDA was $274.1M, favorable to budget by $20.7M, and favorable by FY15 YTD $23.1M

Over the eleven-months since DHC opened for business on May 1, 1999, the number of patient visiting at DHC has grown from 109 visits to over 400 visits or a 26% increase. The year-to-date operating numbers indicate that for the eleven-months period that on a per patient visit the company has incurred an average cost of $136.00 per visit with corresponding per visit revenues averaging only $68.00 (covering only approximately 50% of cost) calculated on total of 3,940 patient visits. Year-to-date operating losses totaled had $237,000 at March 2000, which means the Downtown Clinic reported an approximate $68.00 loss per patient visit over the periods reported. Then again, during this same period DHC had made 105 referrals to PMH that produced slightly over $378,000 in revenue and an estimated $30,000 in net profits. An additional benefit beyond the revenue received by PMH from DHC was that the majority of the patients referred to the hospitals were among their new target group of privately

For the month of February 2018, The New London Hospital Association, Inc. generated a consolidated loss from operations of ($527k) compared to a budgeted loss of ($180k). Year-to-date (YTD), our consolidated operating loss was ($987k) compared to a budgeted loss of ($182k), a ($805k) negative variance. Non-operating revenue was $38k compared to a budget of $83k, resulting in a negative variance of ($45k). Year-to-date non-operating revenue was $1.2 million compared to a budget of $667k, a $533k over budget variance.

Feather River Hospital receives payment from multiple sources, but a significant amount of revenue comes from government agencies. Further, under Medicare Severity Diagnosis Related Groups, reimbursement is dependent on both clinical documentation, patient treatment plans, and the patient status. To reduce margin of error in forecasting future revenue, financial statements were obtained from prior years to gain an accurate assessment of fiscal strength.

The personnel budget, being the largest part of the operating budget, consists of multiple factors such as the average daily census, patient acuity, personnel required relating to full-time equivalents (FTEs), as well as productive and non-productive hours. The supplies include medical and office supplies, minor equipment, orientation and training, and travel expenses. Although budgets are based on assumptions, using the previous year’s expenses for personnel and supplies, helps the nurse manager/leader to accurately predict the next year’s budget.

Group operating profit, excluding credit market write-downs and one-off items, impairment losses on reclassified assets, amortization of purchased intangible assets, write-down of goodwill and other intangible assets, integration costs, restructuring costs and share of shared assets, was £80 million, compared with a profit of £10,314 million in 2007. Losses also rose to £7,781 million, compared with £2,387 million in 2007. The loss before tax of Group recorded of £25,038 million, compared with a profit before tax of £8,962 million in 2007. Total income also declined to £26,875 million, while total net interest income rises to £15,939 million, with average loans and advances to customers up 17% and average customer deposits up 6%. Operating