Purpose Apply Chapters 14 and 15 to a realistic healthcare finance scenario using your own voice. Use the key terms: common sizing (vertical analysis), trend analysis (horizontal analysis), comparability (consistency, verification, unit measurement), annualizing, inflation, and staffing forecast → relief factor & capacity. Case Snapshot — “Phantom Performance at Harmony Clinic” Aegis acquired Harmony Pediatric Clinic. A VP claims Harmony’s General Services (GS) cost is “low” compared to three larger hospitals. Issues: Harmony reported $750K for 9 months, peers reported $1.2M for 12 months; no standardized measure; 7.5% device inflation ignored; a 24/7 staffing forecast omits required minimums and the relief factor. The CFO requests a corrected, comparable view using Chapter 14–15 methods.
Choose ONE Prompt 1) Ch. 15 — Comparability (consistency, verification, unit measurement) Identify two violated criteria and name them. Propose one standardized measure (e.g., cost per bed or per adjusted discharge) and show a mini calculation comparing Harmony (annualized first) vs peers. State what chart type you’d use to display the finding and why. 2) Ch. 14 & 15 — Annualizing + Inflation Annualize Harmony’s $750K (9 mo) to a 12-month figure. Explain where and how you would apply the 7.5% inflation rate and the decision error if skipped. Add one forecast note you would include in next year’s budget plan. 3) Ch. 14 — 24/7 Staffing Forecast (relief factor & capacity) Name the required minimum staffing levels and capacity constraints that apply to this unit. Show the coverage → FTE logic (master staffing plan → annualizing → relief factor). Describe the impact of a +10% / +20% stress test on schedule or cost. What to Post Main Post One-line Bottom Line State one assumption Include 1–2 short calculations End with an open question to peers
