Financial Reporting

Annual Hospital Costs for Opioid Overdose Patients Approaches $2 Billion

The average cost for an overdose patient who was treated and released totaled $504, but the average cost rose to $11,731 for those that were treated and admitted to a hospital.

By HFMA February 15, 2019

Evaluating Cost-of-Care Progress

Although more time and evidence are needed to prove the efficacy of population-based VBP models, there are other models that may be more appropriate for different populations.

By HFMA February 15, 2019

Q&A: Executives Discuss Cost Accounting Obstacles, Opportunities

Feb. 15—Hospitals and health systems are increasingly pushing to better identify and reduce costs of care. 

By Rich Daly February 15, 2019

Hospital Requirements Part of Federal Data-Sharing Push

Feb. 13—A requirement that hospitals share specific information electronically at discharge in order to participate in Medicare was one of several hospital-focused provisions in a new federal data-sharing push.

By Rich Daly February 14, 2019

Health Care’s First Cost Accounting Adoption Model Is Now Available

Feb. 11—Amid an industrywide effort to better identify and reduce the cost of care, the HFMA-Strata L7 Cost Accounting Adoption Model, known as the L7 Model, was introduced this week. 

By Rich Daly February 13, 2019

Feb 11-15: Transparency Push Challenges Hospitals

Feb. 7—As hospitals work to meet increasing federal price transparency requirements, a senior Trump administration official said they need to move beyond those requirements.

By Rich Daly February 8, 2019

Health Plan, Practices Focus on Care Overuse

Jan. 25—Although cost and quality are common features of value-based payment, a less common component is ensuring the provision of appropriate care.

By Rich Daly January 28, 2019

CAHs and Cost Reports

A critical access hospital’s cost of delivering care to Medicare patients is estimated using the cost accounting data that these Medicare-certified institutions submit annually to CMS via Medicare cost reports.

By HFMA January 23, 2019

Engaging Physicians in Value-Based Compensation Models

The University of Maryland St. Joseph Medical Center model layers a 50/50 share of any incentive payments on top of a work RVU-based component to account for revenue that is still generated by the number of patients that providers see. 

By Lisa A. Eramo January 16, 2019

The Use of ABC for Indirect Expenses

There is a potential connection between the use of the idea of activities with respect to patient-level costing to activity-based costing (ABC) and its variant time-driven activity-based costing (TDABC).

By HFMA December 26, 2018
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