6 Operation and Financial Key Indicators for ASCs

Here are six operation and financial key indicators that Tim Bogardus, director of ambulatory surgery centers for Community Health Systems, recommends you compare on a monthly basis to your budget and the same period in the prior year (i.e., if you are looking at July 2008 results, look at the results (both month-to-date and year-to-date) for July 2007.

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  1. Volume compared to budget and prior year’s period
  2. Specialty mix compared to budget and prior year’s same period
  3. Net revenue
  4. EBITDA (earnings before interest, taxes, depreciation and amortization)
  5. Salaries, wages and benefits
  6. Medical supplies (break out pharmacy and implants, if possible)

Here are 18 other key indicators Mr. Bogardus recommends you compare to your budget and prior year periods.

Operational
1. Net revenue per case
2. Gross charges per case
3. EBITDA per case

Materials management
4. Supply cost per case
5. Inventory turnover
6. Supply cost as a percentage of net revenue

Productivity
7. Salaries, wages and benefits per case
8. Staff hours per case
9. Cases per fulltime employee (FTE)
10. Total paid FTEs

Business office
11. Collections as a percentage of net revenue
12. Collections compared to cash goals — Community Health Systems uses prior two months net revenue minus bad debt)
13. Total bad debt over 150 days
14. Percentage of A/R over 60 days and 150 days

Clinical
15. Number of post-operative infections
16. Number of transfers
17. Number of patient satisfaction responses that were unfavorable
18. OR turnover time (usually not measured monthly but should be tracked regularly)

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