Financial Performance Scorecard



























All figures are annual unless otherwise noted.
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Gross Revenues

Patient Service revenues before revenue deductions. Calculated as the sum of:

  • Gross Inpatient Revenue
    • Portion of gross revenue derived from facility inpatients (Excludes Long Term Care and SNF)
  • Gross Outpatient Revenue
    • Portion of gross revenue derived from facility outpatients (Includes Observation Patients.)
  • Gross Other Patient Revenue
    • Portion of gross revenue derived from other patients, e.g. Physician Clinics, Long Term Care, Nursing Home, Skilled Nursing.
Net Revenues

Total of Net Patient Revenue and Other Operating Revenue. Sum of Indicators:

  • Net Patient Revenue
    • Gross Patient Revenue less All Revenue Deductions
    • This number should be listed as a positive
    • Should also include charity care deductions
    • Should NOT include Bad Debts.
    • Number should be offset by any indigent care trust fund or UPL money received
  • Other Operating Revenue
    • Revenue from non-patient care services to patients or sales of supplies or services to persons other than patients. (May include tax revenue if included per your audited financial statement)
Bad Debt Expenses

Bad Debt Expense as recorded on income statement.

  • Net of recoveries
Salary/Wages and Benefit Expenses

Annual Salaries, Wages and Benefits expense. Combination of Labor and Benefits expenses.

  • Labor Expense
    • Total of all salaries and wages
    • Include ALL hospital personnel AND contract labor
    • Exclude all physician salaries. (Note - Exclude PHYSICIANS Only - INCLUDE all other) (This number should be listed as a positive)
  • Fringe Benefits Expense
    • Total of all fringe benefit amounts such as medical and dental plan, pension plan, or 401K matching contributions. (Includes Payroll Taxes)
Supply Expenses

Total of all supply expenses (medical and non-medical).

  • If the contracted pharmacy includes the purchase of the drugs, rather than just management and other personnel, the drug portion should be included in supplies.
  • If food service contract includes the purchase of the foods and other supplies, rather than just management and other personnel, that portion should be included in supplies.
  • Rebates should be considered as a reduction to this expense.
Days Net Accounts Receivable

Days Net Accounts Receivable - per Balance Sheet

  • Definition: Net Patient Accounts Receivable divided by Average Daily Net Patient Revenue for period assessed.
  • Preferably Average for last 90 Days (“90-Day Roll”) of period for which annual data is provided herein.
  • If 90-Day Roll unavailable, use Net A/R Days at end of period for which annual data is provided herein.