THE USE OF A BREAK-EVEN ANALYSIS - FINANCIAL ANALYSIS OF A FAST-TRACK PROGRAM
THE USE OF A BREAK-EVEN ANALYSIS - FINANCIAL ANALYSIS OF A FAST-TRACK PROGRAM
复制标题
DOI：
10.1111/j.1553-2712.1995.tb03628.x
复制
发表时间：
1995-08-01
影响因子：
4.4
通讯作者：
RODMAN, GH
中科院分区：
文献类型：
--
作者：
SAYWELL, RM;CORDELL, WH;RODMAN, GH
目的：计算财务收支平衡点，并说明第三方报销和资格的变化如何影响项目的财政状况。方法：回顾性收集1993年6月在快速通道项目治疗的446例患者的人口统计学、临床和财务资料。快速通道项目位于中西部一家拥有1,050张床位的三级医疗教学医院的急诊医学和创伤中心，为病情较轻的患者提供紧急治疗。进行了财务收支平衡分析，以确定项目产生足够收入的点，以支付其总可变和固定成本，包括直接和间接成本。结果：考虑到相对较低的平均回收率（62%）和较高的未参保患者比例（31%），分析表明，该计划的收入覆盖了其直接成本，但不是所有的间接成本。结论：检查收款率或付款人类别组合而不检查成本和收入可能会导致错误的骗局！对项目财政可行性的回避。敏感性分析还表明，第三方承保范围或资格（收入）要求的相对较小变化可能对项目的财务偿付能力和盈亏平衡量产生重大影响。
Objective: To calculate the financial break-even point and illustrate how changes in third-party reimbursement and eligibility could affect a program's fiscal standing.Methods: Demographic, clinical, and financial data were collected retrospectively for 446 patients treated in a fast-track program during June 1993. The fast-track program is located within the confines of the emergency medicine and trauma center at a 1,050-bed tertiary care Midwestern teaching hospital and provides urgent treatment to minimally ill patients. A financial break-even analysis was performed to determine the point where the program generated enough revenue to cover its total variable and fixed costs, both direct and indirect.Results: Given the relatively low average collection rate (62%) and high percentage of uninsured patients (31%), the analysis showed that the program's revenues covered its direct costs but not all of the indirect costs.Conclusions: Examining collection rates or payer class mix without examining both costs and revenues may lead to an erroneous con! elusion about a program's fiscal viability. Sensitivity analysis also shows that relatively small changes in third-party coverage or eligibility (income) requirements can have a large impact on the program's financial solvency and break-even volumes.