Take control of your business performance
|
|
- Ethel Chambers
- 5 years ago
- Views:
Transcription
1 Take control of your business performance 16 October 2017 Presented by: Johan Nel Group Financial Manager Cure Day Clinics
2 Knowledge Doubling Curve Introduction Buckminster Fuller created the Knowledge Doubling Curve ; he noticed that until 1900 human knowledge doubled approximately every century. By the end of World War II knowledge was doubling every 25 years. According to IBM, the build out of the internet of things will lead to the doubling of knowledge every 12 hours Knowledge is knowing that tomato is a fruit, wisdom is knowing to not put a tomato in a fruit
3 MANAGING YOUR PERFORMANCE Know your hospital and its drivers Analyse your reports (debtors system reports, stock system reports, management accounts, statistical reports) Ask questions and challenge the status quo Ensure best operating practices in place Set targets Ensure you get the right information at the right time START WITH REVENUE DRIVER OF THE BUSINESS!
4 MANAGING YOUR PERFORMANCE - REVENUE Daily Info 1. Number of cases 2. Theatre minutes clocked 3. Revenue per category (Accommodation, theatre time, stock and fixed fee/per diem variances) 4. Accounts not finalised report 5. Theatre utilisation Target Weekly Info 1. Prior month revenue vs cash received in bank 2. Revenue Actual vs Budget 3. Revenue Projected for the month (based on actual) vs budget
5 MANAGING YOUR PERFORMANCE - REVENUE Monthly Info (including YTD Info as well) 1. Average Income per case Actual vs budget 2. Income per discipline Actual vs budget 3. Gross Profit per discipline Actual vs budget 4. Gross Profit per doctor Actual vs budget 5. Total Revenue for the month Actual vs budget vs prior year 6. Turnover per medical aid 28% 3% 4% 4% 5% 16% 40% DISCOVERY HEALTH MEDICAL SCHEME PRIVATE PATIENTS BESTMED MEDICAL SCHEME MEDIHELP MEDICAL SCHEME DENIS DENTAL PROFMED OTHER 9% 10% 6% 3% 16% 20% 29% MAXILLO FACIAL DENTAL ENT COSMETIC SURGERY OPHTHALMOLOGY GENERAL SURGERY GASTRO GYNAECOLOGICAL ORTHOPAEDIC PAIN MANAGEMENT DERMATOLOGY
6 MANAGING YOUR PERFORMANCE - PROJECTIONS Revenue must be finalised 48 hrs after discharge Employee Cost, Cost of Sales, Rent Paid and management fees represent the majority of all expenses paid. Salaries Cost of sales Management fees Rent paid All other expenses can be estimated to report on results by the 15 th of the following month or even earlier. Compare to actual at month end and learn from your mistakes!
7 MANAGING YOUR BUSINESS PERFORMANCE This is what you should get on a monthly basis from your accountant / financial manager For every debit there must be an equal and opposite credit! Day Hospital Business Review for the month of Feb 2017 INDEX TAB 1. Management Accounts - Income Statement - Summary 1 - Income Statement - Trended FY Balance Sheet 3 - Cash Flow 4 2. Statistical Data - Debtors day calculation 5 - Stock Holding 6 - Income per patient 7 - Income per doctor 8 - Income per discipline 9 - Income per medical aid 10 - Income per procedure Templates - Debtors template (sales) 12 - Stock template (cost of sales) 13 - Creditors template (purchases) 14 - Salary template - VAT template - Fixed Assets template 4. Audit Working Papers - All Balance Sheet Items Detail Budget - Current Year 21
8 MANAGING YOUR PERFORMANCE INCOME STATEMENT DAY HOSPITAL THIS MONTH YEAR TO DATE DATE: ACTUAL BUDGET VAR LAST YR VAR ACTUAL BUDGET VAR LAST YR VAR Beds In the Unit 0 0 0% 0 0% 0 0 0% 0 0% Theatre Cases 0 0 0% 0 0% 0 0 0% 0 0% TURNOVER TOTAL 0 0 0% 0 0% 0 0 0% 0 0% - Ethicals & Surgicals 0 0 0% 0 0% 0 0 0% 0 0% - Fees and other 0 0 0% 0 0% 0 0 0% 0 0% COST OF SALES 0 0 0% 0 0% 0 0 0% 0 0% GROSS MARGIN ON STOCK 0 0 0% 0 0% 0 0 0% 0 0% CONTRIBUTION MARGIN 0 0 0% 0 0% 0 0 0% 0 0% Direct Overheads 0 0 0% 0 0% 0 0 0% 0 0% Indirect overheads 0 0 0% 0 0% 0 0 0% 0 0% OPERATING PROFIT (R) 0 0 0% 0 0% 0 0 0% 0 0% Summary format Comparison with last year & budget Gross Margin on Stock Surgicals & ethicals as & of turnover. Direct & Indirect costs as % of turnover Bad Debts Recovered 0 0 0% 0 0% 0 0 0% 0 0% Net Rental Paid & Levies 0 0 0% 0 0% 0 0 0% 0 0% Management Fees 0 0 0% 0 0% 0 0 0% 0 0% EBITDA (R) 0 0 0% 0 0% 0 0 0% 0 0% Interest Paid 0 0 0% 0 0% 0 0 0% 0 0% Interest Received 0 0 0% 0 0% 0 0 0% 0 0% Depreciation 0 0 0% 0 0% 0 0 0% 0 0% NET PROFIT / (LOSS) BEFORE TAX 0 0 0% 0 0% 0 0 0% 0 0% Taxation 0 0 0% 0 0% 0 0 0% 0 0%
9 INCOME STATEMENT DAY HOSPITAL MANAGING YOUR PERFORMANCE Mar-16 Apr-16 May-16 Jun-16 TOTAL Beds In the Unit Theatre Cases TURNOVER TOTAL Ethicals & Surgicals Fees and other COST OF SALES GROSS MARGIN ON STOCK CONTRIBUTION MARGIN DIRECT OVERHEADS Catering Cleaning Discount granted Electricity & Municipal Charges Gases/Fuel/Oil Laundry Maintenance ME & Other Medical Waste Stock write/off & non-chargeables Salaries CONTRIBUTION
10 MANAGING YOUR PERFORMANCE INCOME STATEMENT THIS MONTH DAY HOSPITAL YEAR TO DATE DATE: ACTUAL BUDGET VAR LAST YR VAR ACTUAL BUDGET VAR LAST YR VAR RATIO'S ETC. Income per case 0 0 0% 0 0% 0 0 0% 0 0% Income per ppd 0 0 0% 0 0% 0 0 0% 0 0% Gross profit on Stock % 0 0 0% 0 0% 0 0 0% 0 0% Contribution marging % 0 0 0% 0 0% 0 0 0% 0 0% Direct costs % of turnover 0 0 0% 0 0% 0 0 0% 0 0% In-Direct costs % of turnover 0 0 0% 0 0% 0 0 0% 0 0% EBITDA % 0 0 0% 0 0% 0 0 0% 0 0% Net profit % 0 0 0% 0 0% 0 0 0% 0 0% COST PER CASE Catering 0 0 0% 0 0% 0 0 0% 0 0% Cleaning 0 0 0% 0 0% 0 0 0% 0 0% Discount granted 0 0 0% 0 0% 0 0 0% 0 0% Electricity & Municipal Charges 0 0 0% 0 0% 0 0 0% 0 0% Gases/Fuel/Oil 0 0 0% 0 0% 0 0 0% 0 0% Laundry 0 0 0% 0 0% 0 0 0% 0 0% Maintenance ME & Other 0 0 0% 0 0% 0 0 0% 0 0% Medical Waste 0 0 0% 0 0% 0 0 0% 0 0% Stock write/off & non-chargeables 0 0 0% 0 0% 0 0 0% 0 0% Salaries 0 0 0% 0 0% 0 0 0% 0 0% Summary format Comparison with last year & budget Income per case Cost per case EBITDA & Net Profit measure
11 MANAGING YOUR PERFORMANCE 2. Statistical Data Debtors days (Target 27 days) Stock Holding (Target 2 X monthly purchases) Income per patient Income per doctor Income per discipline Income per medical aid Income per procedure Creditors 30 days from statement date Negotiate different payment terms Avoid COD and create preferred suppliers with accounts.
12 MANAGING YOUR PERFORMANCE Ward Fees Theatre Fees Stock DAY HOSPITAL INCOME PER PATIENT Cost of sales Equip & Other Fixed Fee Variance Total Theatre Cases Theatre Minutes Income per case Turnover Turnover Turnover Cost Turnover Turnover Turnover Patient Patient Patient Patient Patient Patient Total Ward fees, theatre fees, stock, etc. percentage of turnover Equipment has it been charged Fixed fee variances are we losing? Theatre minutes, are we in line with the average
13 MANAGING YOUR PERFORMANCE CAPE TOWN DAY HOSPITAL INCOME PER MEDICAL PRACTITIONER Mar Turnover Cost of Sales Cases Inc/case Turnover Cost of Sales Cases Inc/case Doctor Doctor Doctor Doctor Doctor Doctor Doctor Doctor Doctor Total Apr Revenue generated from medical practitioners Cost of sales associated with revenue generation Average income per case and variances with previous periods, can be an indication of billing errors Marketing opportunities
14 MANAGING YOUR PERFORMANCE CAPE TOWN DAY HOSPITAL INCOME PER DISCIPLINE Mar Apr Turnover Cost of Sales Cases Inc/case Turnover Cost of Sales Cases Inc/case ENT Gynaecology Orthopaedic General Surgery Ophthalmology Cosmetic Total Cost of sales associated with revenue generation Average income per discipline and variances with previous periods, can be an indication of billing errors 6% 3% 9% 29% MAXILLO FACIAL DENTAL ENT COSMETIC SURGERY OPHTHALMOLOGY GENERAL SURGERY 10% GASTRO 16% 20% GYNAECOLOGICAL ORTHOPAEDIC PAIN MANAGEMENT DERMATOLOGY
15 MANAGING YOUR PERFORMANCE DAY HOSPITAL INCOME PER MEDICAL SCHEME Mar Apr May Jun Jul Aug Sep Oct Turnover Turnover Turnover Turnover Turnover Turnover Turnover Turnover Discovery Medihelp Bonitas Bestmed Keyhealth Momentum Total Revenue generated per medical aid Indication of where your cash flow might be tied up Some medical aids pay quicker/more regular than others Yearly increases average increase calculation based on medical aid turnover percentage of total sales.
16 MANAGING YOUR PERFORMANCE Mar DAY HOSPITAL INCOME PER PROCEDURE Turnover Cost of Sales Cases Inc/case Turnover Cost of Sales Cases Inc/case Procedure Procedure Procedure Procedure Procedure Procedure Total Apr Revenue generated per procedure Income per procedure Cost per procedure
17 Cash Flow Statement MANAGING YOUR PERFORMANCE Cash as at 1 March Profit/(loss) before tax as per management accounts Add back non cash items: Depreciation Finance Costs Movements in working capital ( ) (Inventory, Creditors and debtors) If asset increases = cash outflow CAPEX Additions ( ) Loans from shareholders Repayments to banks ( ) Cash at end of the month/period
18 Budgeting MANAGING YOUR PERFORMANCE Revenue projection Based on discipline mix Timing of school holidays Surgical & Ethical, Equipment as a % of turnover or per case Fixed fee variances Average income per case per discipline Growth in volume projection Annual increases from medical aids and private patients
19 Budgeting MANAGING YOUR PERFORMANCE Cost projection Cost of sales (surgicals & ethicals) o Discipline mix o Gross profit per discipline o Annual inflation o Equipment Employment cost / model (admin vs nursing staff) Contractual increases Direct cost per case Indirect cost
20 QUESTIONS?
21
Kingston Hospital NHS Foundation Trust. Finance Report December 2017 (Month 09)
Original 0 0 0 ' s Kingston Hospital NHS Foundation Trust Finance Report December 2017 (Month 09) CONTENTS EXECUTIVE SUMMARY........3 SECTION 1: OVERALL INCOME AND EXPENDITURE.......4 SECTION 2: DIVISIONAL
More informationKingston Hospital NHS Foundation Trust. Finance Report October 2018 (Month 07)
Original 0 0 0 ' s Var Kingston Hospital NHS Foundation Trust Finance Report October 2018 (Month 07) CONTENTS EXECUTIVE SUMMARY........3 SECTION 1: OVERALL INCOME AND EXPENDITURE.......4 SECTION 2: DIVISIONAL
More informationManagement Reports. June for PREPARED BY POWERED BY
Management Reports for June 217 PREPARED BY POWERED BY Contents 1. Management Reports Cashflow Forecast Actual vs Budget P&L Forecast Where Did Our Money Go? Net Worth 2. Understanding your Reports 3.
More informationTrust Board Meeting: Wednesday 13 November 2013 TB
Trust Board Meeting: Wednesday 13 November 2013 Title Financial Performance to 30 September 2013 Status History For Information This is a regular report. Board Lead(s) Mr Mark Mansfield, Director of Finance
More informationFinance Report M4 2016/17
Finance Report M4 2016/17 Summary The Trust is reporting an underlying deficit (excluding STF income) of 1.2m against a planned surplus of 0.3m at the end of July. The Trust is reporting an FSR rating
More informationQUESTION 2. QUESTION 3 Which one of the following is most indicative of a flexible short-term financial policy?
QUESTION 1 Compute the cash cycle based on the following information: Average Collection Period = 47 Accounts Payable Period = 40 Average Age of Inventory = 55 QUESTION 2 Jan 41,700 July 39,182 Feb 18,921
More information1: Product Profitability Analysis - Exercise
1: Product Profitability Analysis - Exercise PRODUCT TOTAL Filter Bolt Drum PRICE ( ) 12 6 15 COST ( ) 8 3 12 ANNUAL SALES ( ) 1,440k 1,800k 2,500k 5,740k AVERAGE STOCK ( ) 210k 850k 240k 1,300k 1 Typical
More informationForecast Position. Detailed financial statements are included in the Appendix attached to this report. March 2018 $Ms Year to Date $Ms Full Year $Ms
MEMO To: Board Members From: Eric Sinclair, GM Finance & Performance Date: 18 April 2018 Subject: Financial Report for February 2018 Status This report contains: For decision Update Regular report For
More informationIncome Statement + 3.5% + 6.7% + 7.1% EPS 187.1p 173.3p + 8.0% Ordinary interim dividend 53.0p 50.0p + 6.0% Full Price
Income Statement m July 2015 July 2014 Total sales 1,907 1,856 Operating profit 362 339 Interest (15) (15) Profit before tax 347 324 Taxation (70) (66) Profit after tax 277 258 + 2.7% + 6.7% + 7.1% EPS
More informationFinancial & Business Highlights For the Year Ended June 30, 2017
Financial & Business Highlights For the Year Ended June, 17 17 16 15 14 13 12 Profit and Loss Account Operating Revenue 858 590 648 415 172 174 Investment gains net 5 162 909 825 322 516 Other 262 146
More informationNR614: Foundations of Health Care Economics, Accounting and Financial Management
NR614: Foundations of Health Care Economics, Accounting and Financial Management WEEK 7: Budgeting SLIDE 1: Week 7: Week Seven Sample Problem: Budgeting... There is one sample problem provided in week
More informationFinance Report: 2014/15 Month 9. Maria Moore Deputy Chief Executive/Director of Finance TRUST BOARD 29 th January 2015
Finance Report: 2014/15 Month 9 Maria Moore Deputy Chief Executive/Director of Finance TRUST BOARD 29 th January 2015 Summary as at 31 st December 2014 1. Actual YTD deficit of 4.48m 2. 5.05m variance
More informationTrust Board Meeting 24th February 2011 FINANCE REPORT for the period ending 31st January 2011 (Month 10)
Trust Board Meeting 24th February 2011 FINANCE REPORT for the period ending 31st January 2011 (Month 10) Enclosure 8 EXECUTIVE RESPONSIBILE AUTHOR (if different from above) CORPORATE OBJECTIVE EXECUTIVE
More informationLooking to the medium term
Looking to the medium term Issued: 4 September 2013 Legal notice This presentation has been prepared to inform investors and prospective investors in the secondary markets about the Group and does not
More informationTrust Board Meeting: Wednesday 8 July 2015 TB Title Financial Performance to 31 May 2015
Trust Board Meeting: Wednesday 8 July 2015 Title Financial Performance to 31 May 2015 Status History A paper for report. Regular report Board Lead Mr Mark Mansfield, Director of Finance and Procurement
More information[Insert Subheading] Click to edit Master text styles. Shop Direct Limited. Q1 FY18 Results. Three months ended 30 September 2017.
[Insert Subheading] Click to edit Master text styles Shop Direct Limited Q1 FY18 Results Three months ended 30 September 2017 7 December 2017 1 Disclaimer This presentation (the Presentation ) has been
More informationCost Estimation of a Manufacturing Company
Cost Estimation of a Manufacturing Company Name: Business: Date: Economics of One Unit: Manufacturing Company (Only complete if you are making a product, such as a bracelet or beauty product) Economics
More informationForecast Position. Detailed financial statements are included in the Appendix attached to this report.
MEMO To: Board Members From: Eric Sinclair, GM Finance & Performance Date: 21 February 2018 Subject: Financial Report for January 2018 Status This report contains: For decision Update Regular report For
More informationAgenda Item 7 Date: 30 November Rob Forster, Director of Finance & IM&T. Approve Adopt Receive for information
Trust Board Agenda Item 7 Date: 30 November 20 Title of Report Finance Board Report Month 7 Purpose of the report and the key issues for consideration/decision To update Trust Board on the monthly financial
More informationForecast Position. Detailed financial statements are included in the Appendix attached to this report.
MEMO To: Board Members From: Eric Sinclair, GM Finance & Performance Date: 17 January 2018 Subject: Financial Report for December 2017 Status This report contains: For decision Update Regular report For
More informationSOMERSET PARTNERSHIP NHS FOUNDATION TRUST FINANCE REPORT. Report to the Trust Board 4 July 2018
G SOMERSET PARTNERSHIP NHS FOUNDATION TRUST FINANCE REPORT Report to the Trust Board 4 July 2018 Sponsoring Director: Author: Executive Summary Director of Finance. Director of Finance supported by Deputy
More informationCorporate Performance Report 2015/16
Bod/76/15 Corporate Performance Report 2015/16 May 2015 OUR VISION: OUR MISSION: To be known as one of the top ten hospital Trusts in England and the Kent hospital of choice for patients and those close
More informationNETCARE LIMITED UNAUDITED INTERIM GROUP RESULTS FOR THE SIX MONTHS ENDED 31 MARCH 2016 CARE DIGNITY TRUTH PARTICIPATION PASSION
NETCARE LIMITED UNAUDITED INTERIM GROUP RESULTS FOR THE SIX MONTHS ENDED 31 MARCH 2016 Group Overview South Africa United Kingdom Financial Review Guidance GROUP OVERVIEW 4 Group A comprehensive network
More informationTHE B E A CH TO WN S O F P ALM B EA CH
THE B E A CH TO WN S O F P ALM B EA CH C OU N T Y F LO R I D A August www.luxuryhomemarketing.com PALM BEACH TOWNS SINGLE-FAMILY HOMES LUXURY INVENTORY VS. SALES JULY Sales Luxury Benchmark Price : 7,
More informationFinancial Statements. Kit Carson County Health Service District. October 2018
Financial Statements Kit Carson County Health Service District Kit Carson County Health Service District Rooted in excellence. Growing in trust. FINANCIAL STATEMENT SUMMARY Income Statement Summary Kit
More informationCASHFLOW. Strategy, Budgets, forecasting
CASHFLOW Strategy, s, forecasting So what are we talking about? Cashflow Cash inflows and cash outflows for a business over a specified period Cash budget Estimation of cash inflows and cash outflows for
More informationUWMC FY17 FINANCIAL PERFORMANCE. April 24, 2017
UWMC FY17 FINANCIAL PERFORMANCE April 24, 2017 FY17 RESULTS THROUGH FEBRUARY UWMC has experienced significant financial losses YTD through February. Pressure from governmental as well as commercial payers
More informationCorporate Performance Report 2013/14
BoD/04/14 Corporate Performance Report 2013/14 December 2013 OUR VISION: OUR MISSION: To be known as one of the top ten hospital Trusts in England and the Kent hospital of choice for patients and those
More informationCook County Health & Hospitals System. Finance Committee Meeting November Ekerete Akpan CFO
Cook County Health & Hospitals System Finance Committee Meeting November 2018 Ekerete Akpan CFO 1 Agenda 1. System-wide Financials & Stats a. Financials b. Observations c. Financial / Revenue Cycle metrics
More informationIntegrated Performance Report M Executive Summary
M1 2017-2018 Executive Summary Risk ratings Financial Use of Resources Rating: 17/18 Plan: YTD FY Performance: YTD 2 2 Current 3 Previous Mth Summary Performance: The Trust has recorded a YTD loss of 5.2M,
More informationBudgeting. Mr Crosthwaite. Mindarie Senior College
Budgeting Mr Crosthwaite Mindarie Senior College Budgets A budget is a plan of the future expressed in money terms. It can be earmarked for a particular activity, time-frame or institution. It allows us
More informationSUMMARY OF OPERATING RESULTS DECEMBER UWHC Finance Committee & Authority Board
SUMMARY OF OPERATING RESULTS DECEMBER 20 UWHC Finance Committee & Authority Board Adult Admissions,679,263,263 2,039 1,932 1,929 December 20 2014 YTD 2 Pediatrics Admissions 1,781 1,799 1,776 257 280 274
More informationCase Study New Hospital Development : Project Management
SAFHE/CEASA 2017 The 12 th Biennial Conference and Exhibition Durban 7 9 March 2017 Case Study New Hospital Development : Project Management Presented by Keith Bonsall, Director Halcyon Management Services
More informationUnderstanding Benchmarking for Healthcare Organizations
Understanding Benchmarking for Healthcare Organizations Melissa M. Meeker, CPA MSA, Accounting, Franklin University Tina R. Wright, CPA, CHBC BSBA, Accounting, The Ohio State University Benchmarking Basics
More informationFinancial Report As of June 30, 2017
Financial Report As of Adventist HealthCare Financial Highlights For Period Ended June 30,2017 PROFITABILITY SUMMARY (in thousands) Month Year-to-Date Prior Year Budget Actual Entities Actual Budget Prior
More informationAssets - GL reconciliation
Another Company Ltd Assets - GL reconciliation Assets values are calculated based on: Control group Cost Accumulated depreciation Closing WDV Account GL balance Asset balance Variance Account GL balance
More informationPresentation to the Portfolio Committee on Health Dr Jonathan Broomberg Dr Penny Tlhabi Discovery Health 2 June 2010
Presentation to the Portfolio Committee on Health Dr Jonathan Broomberg Dr Penny Tlhabi Discovery Health 2 June 2010 Agenda 1 Introduction to the private healthcare funding environment 2 Key issues, challenges
More informationReport to: Public Trust Board Agenda item: 2.2 Date of Meeting: 12 May 2010
Report to: Public Trust Board Agenda item: 2.2 Date of Meeting: 12 May 2010 Title of Report: Status: Board Sponsor: Author: Appendices 1 2 3 4 5 6 7 Finance report Discussion Catherine Phillips, Director
More informationFor Assurance x For decision For discussion To note
Item 8 Report to Board 7September 2017 Report title Monthly financial performance for month 4 July 2017 Report from Prepared by Previously discussed at Attachments Steven Davies, Chief Financial Officer/Deputy
More information2016/17 Financial Performance
UNIVERSITY HOSPITALS OF LEICESTER NHS TRUST PAGE 1 OF 2 2016/17 Financial Performance Author: Tarun Basra Sponsor: Paul Traynor Date: Trust Board Meeting 4 th May 2017 Executive Summary Trust Board paper
More informationFiscal Year 2018 Project 1 Annual Budget
Fiscal Year 2018 Project 1 Annual Budget Table of Contents Table Page Summary 3 Summary of Costs Table 1 4 Treasury Related Expenses Table 2 5 Summary of Full Time Equivalent Table 3 6 Positions Cost-to-Cash
More informationConstructing a Cash Flow Forecast
Constructing a Cash Flow Forecast Method and Worked Example A cash flow forecast shows the estimates of the timing and amounts of cash inflows and outflows over a period of time. The sections of a cash
More informationPhysician groups what goes wrong, how do we avoid it? Subtitle: Physicians, Change, and Maximizing Employed Physician Performance
Physician groups what goes wrong, how do we avoid it? Subtitle: Physicians, Change, and Maximizing Employed Physician Performance Thomas Ferkovic Managing Partner SS&G Healthcare Chicago tferkovic@ssandg.com
More informationRocco Sabino MBA, CPA
Rocco Sabino MBA, CPA Rocco.Sabino@Stonybrook.edu Agenda: I. Understanding Financial Information Ø Financial Statements q Income Statement It s all about earning income How does Human Resource (HR) affect
More information345,780 Financed by: Taxpayers' Equity 360, , , ,617
Financial Year Ending 31st March 2015 Agenda Item 11(01) 1.1 - Trust Income & Expenditure Report period ended 31st October 2014 The Trust s reported financial position improved significantly in October,
More informationAdjusted Trial Balance Another Company Ltd - for period 01/04/2013 to 31/03/2014
Adjusted Trial Balance Another Company Ltd - for period 01/04/2013 to 31/03/2014 Account Quantity Client bal. DR CR Final Last Period Status Accounts 10+ *** FARM LIVESTOCK ACCOUNTS [100-169] *** - Livestock
More informationDomino s Pizza UK & IRL plc. Interim Results for the 26 weeks ended 28 June 2009
Domino s Pizza UK & IRL plc Interim Results for the 26 weeks ended 28 June 2009 m System sales momentum 210 System sales have doubled since 2005 196.4 190 170.2 170 150 130 110 97.1 114.8 142.5 +24.1%
More informationTITLE OF REPORT: QIPP Programme Update Month 7. Kelly Knowles Head of Strategic Financial Planning. Annette Walker Chief Finance Officer
NHS BOLTON CLINICAL COMMISSIONING GROUP Public Board Meeting AGENDA ITEM NO: 13 Date of Meeting: 25 th November 2016 TITLE OF REPORT: QIPP Programme Update Month 7 AUTHOR: PRESENTED BY: PURPOSE OF PAPER:
More informationCook County Health & Hospitals System. Finance Committee Meeting October Ekerete Akpan CFO
Cook County Health & Hospitals System Finance Committee Meeting October 2018 Ekerete Akpan CFO 1 CCHHS Systems-wide Financial Statements 2 Agenda 1. System-wide Financials & Stats a. Financials b. Observations
More informationBANNER HEALTH Investor Conference Call
BANNER HEALTH Investor Conference Call Year Ended December 31, 2012 and Quarter Ended March 31, 2013 May 30, 2013 Dennis Dahlen, Senior Vice President / Chief Financial Officer Banner Health Snapshot 23
More informationFinance and Management Committee Meeting Notice & Agenda. Wednesday, March 30, :30 a.m. 9:00 a.m. Dal Cielo Conference Room
Finance and Management Committee Meeting Notice & Agenda Wednesday, March 30, 2011 7:30 a.m. 9:00 a.m. Dal Cielo Conference Room Office of the Clerk: (510) 814-4001 Members of the public who wish to comment
More informationIntegrated Financial Projections
=> unprotect worksheet (password: 0000) and replace by your own logo! Integrated Financial Projections Company name Legal form Model name Author X-ample Computech Ltd. Limited 5 Year Forecast TR File name
More informationR o l l i n g F o r e c a s t i n g :
R o l l i n g F o r e c a s t i n g : A S t r a t e g y f o r E f f e c t i v e F i n a n c i a l M a n a g e m e n t Debra Miller Vice President Client Success January 22, 2016 Discussion Topics Overview
More informationFinancial Report to the Board of Trustees
Financial Report to the Board of Trustees January 22, 2008 FY07 Closeout and FY08 Six Month Update University of Connecticut Health Center FY07 Closeout University of Connecticut Health Center FY 2007
More informationHow to monitor progress to guaranteed waiting time targets
1 How to monitor progress to guaranteed waiting time targets Dr Rod Jones (ACMA) Statistical Advisor Healthcare Analysis & Forecasting Camberley, Surrey, UK 2 Executive Summary There is a direct link between
More informationUsing projections to manage your programs
Using projections to manage your programs To project total provider reimbursements To do what ifs based on caseloads or other metrics To project amounts of admin & support available for spending Based
More informationMonth 10 Finance Report
TAUNTON & SOMERSET NHS FOUNDATION TRUST Month 10 Finance Report Report to: Trust Board on 24 February 2016 Purpose of the Report: The purpose of the report is to update the Board on the Month 10 financial
More information2011 Interim Results. Keith Gordon, Managing Director & Chief Executive Officer Stephen Gobby, Chief Financial Officer
2011 Interim Results Keith Gordon, Managing Director & Chief Executive Officer Stephen Gobby, Chief Financial Officer Emeco 2011 Interim Results Overview Financials Strategy & Outlook Questions Appendices
More informationBig Walnut Local School District
Big Walnut Local School District Monthly Financial Report for the month ended September 30, 2013 Prepared By: Felicia Drummey Treasurer BIG WALNUT LOCAL SCHOOL DISTRICT SUMMARY OF YEAR TO DATE FINANCIAL
More informationWest Hertfordshire Hospitals NHS Trust. Finance Report. Period 12. April to March 2009
West Hertfordshire Hospitals NHS Trust Finance Report Period 12 April to March 2009 Presented by Phil Bradley (Acting) Director of Finance 17 April 2009 1 Summary Financial Overview as at 31 March 2009
More informationSmallBizU WORKSHEET 1: REQUIRED START-UP FUNDS. Online elearning Classroom. Item Required Amount ($) Fixed Assets. 1 -Buildings $ 2 -Land $
WORKSHEET 1: REQUIRED START-UP FUNDS Item Required Amount () Fixed Assets 1 -Buildings 2 -Land 3 -Initial Inventory 4 -Equipment 5 -Furniture and Fixtures 6 -Vehicles 7 Total Fixed Assets Working Capital
More informationBig Walnut Local School District
Big Walnut Local School District Monthly Financial Report for the month ended September 30, 2012 Prepared By: Felicia Drummey Treasurer BIG WALNUT LOCAL SCHOOL DISTRICT SUMMARY OF YEAR-TO-DATE FINANCIAL
More information(Internet version) Financial & Statistical Report September 2017
(Internet version) Financial & Statistical Report September 2017 10/23/2017 Statement of Operations For the Period Ended September 30, 2017 (in millions) Current Month Year-to-Date Operating Revenue &
More informationPerformance Highlights. Prepared for. MEGALO Hospitality. CLIENT Restaurant Client. Period. Jun Created on 10th June 2017
Performance Highlights Prepared for CLIENT Restaurant Client Period Jun 2017 Created on 10th June 2017 Executive Summary OBSERVATIONS Comparing Jun 2017 with the same month last year Jun 2016. REVENUE
More information(Internet version) Financial & Statistical Report December 2017
(Internet version) Financial & Statistical Report December 2017 01/22/2018 Statement of Operations For the Period Ended December 31, 2017 (in millions) Current Month Year-to-Date Operating Revenue & Patronage
More information(Internet version) Financial & Statistical Report December 2016
(Internet version) Financial & Statistical Report December 2016 1/23/2017 Statement of Operations For the Period Ended December 31, 2016 (in millions) Current Month Year-to-Date Operating Revenue & Patronage
More informationSolution to Problem 31 Adjusting entries. Solution to Problem 32 Closing entries.
Solution to Problem 31 Adjusting entries. 1. Utilities expense 27,000 Accounts payable 27,000 2. Rent revenue 4,000 Unearned revenue 4,000 3. Supplies 2,000 Supplies expense 2,000 4. Interest receivable
More informationFinance Report for DCEO Steering Group. Financial Year 2017/18, June Executive Summary
Finance Report for DCEO Steering Group Financial Year 2017/18, June 2017 Executive Summary The Qtr 1 budget review has been included as an appendix to this report with commentary and a draft budget for
More informationDivision of Bond Finance Interest Rate Calculations. Revenue Estimating Conference Interest Rates Used for Appropriations, including PECO Bond Rates
Division of Bond Finance Interest Rate Calculations Revenue Estimating Conference Interest Rates Used for Appropriations, including PECO Bond Rates November 16, 2018 Division of Bond Finance Calculation
More informationASSIGNMENT MEMORANDUM
Page 1 of 6 ASSIGNMENT MEMORANDUM SUBJECT : FINANCIAL ACCOUNTING (FA) ASSIGNMENT : 1 st SEMESTER 2010 Markers: Any question found to be copied should only be given 40% of the initial mark awarded. QUESTION
More informationMonthly Mutual Fund Report
July, Monthly Mutual Fund Report Statistics for May-June Sales and Redemptions Total assets for all funds increased in May by $9. billion, or., to $.7 trillion. Money market funds had a net cash outflow
More informationMonthly Analysis: A Strategic Link to Operational Forecasting
Monthly Analysis: A Strategic Link to Operational Forecasting Presenters: Connie Kravitz, Controller, College of Lake County Tom Ridout, Senior Analytics Advisor, Forecast5 Analytics Paul Wessels, Senior
More informationMedical Adviser of the United Nations. We will send you a confirmation of our offer once you have been medically cleared.
Conditions for Professional category appointments of one year or more The following text is intended to clarify the conditions of employment that are being Offered to you. You may find further details
More informationNorthern Gateway Toll Road. Operating report to the Minister of Transport for the twelve months ended 30 June 2012
Northern Gateway Toll Road Operating report to the Minister of Transport for the twelve months ended 30 June 2012 EXECUTIVE SUMMARY 5.2 million TRIPS While the actual volume of trips increased by 70,000
More informationItem 6. Monthly Finance Report For November Prepared by: Stephen Dunham Financial Controller
1 Item 6 Monthly Finance Report For November 2015 Prepared by: Stephen Dunham Financial Controller Helen De Spretter Head of Financial Performance and Decision Making David Bebb Deputy Finance Director
More informationThe Council is asked to approve the budget for the year ending 31 March HCPC income and expenditure for the year ending 31 March 2015.
Council, 26 March 2015 for 2015-16 Executive summary and recommendations Introduction HCPC s proposed budget for the year ending 31 March 2016 is attached, including the calculation of the target minimum
More informationApril 2018 Data Release
April 2018 Data Release The Home Purchase Sentiment Index (HPSI) is a composite index designed to track consumers housing-related attitudes, intentions, and perceptions, using six questions from the National
More informationSTAFF REPORT Corporate Services
1 Corporate Services STAFF REPORT Corporate Services Title: Core Consumer Price Index Update Report Number: CORP2018-071 Author: Kim Reger & Brad Witzel Meeting Type: Finance & Strategic Planning Committee
More informationCity of Justin NOVEMBER
City of Justin MONTHLY FINANCIAL REPORT NOVEMBER - 2018 1 Revenues: Sales tax revenue is up 14.5% from this time prior year and November s sales tax collections increased 2.4% from November 2017. The City
More informationIncome Statement + 2.2% + 7.2% + 3.9% + 14% EPS 142.1p 118.5p + 20% Dividend per share 36.0p 31.0p + 16% Full Price
July 2013 Income Statement m July 2013 July 2012* Revenue 1,677 1,640 Operating profit 285 266 Interest (13) (15) Profit before tax 272 251 Taxation (55) (60) Profit after tax 217 191 + 2.2% + 7.2% + 14%
More informationBuad 195 Chapter 4 Example Solutions, Pre-Midterm Page 1 of 9
Buad 195 Chapter 4 Example Solutions, Pre-Midterm Page 1 of 9 Example 1 4-5 page 116 Ross Pro s Sports Equipment + Projected sales... 4,800 units + Desired ending inventory... 480 (10% 4,800) Beginning
More informationGrowth and diversification. 7 March 2017
Growth and diversification 7 March 2017 LEGAL NOTICE 2 This presentation has been prepared to inform investors and prospective investors in the secondary markets about the Group and does not constitute
More informationACTUAL * COR ADMINISTRATION TARGETS * 2017 Target vs 2016 Target a) Number of New COR Registrations % Year (a)
23-Jun-16 Date Prepared Section 1(a): BUDGET - COR ACTIVITIES ACTUAL * COR ADMINISTRATION TARGETS * # Variance (b-a) % Variance (b/a) (12 months) 2016 YTD (6 months) Year 1 Year 2 2016 (a) Year 3 2017
More informationBeatitudes Campus. Occupancy. Days of Cash on Hand. Occupancy. Operating Ratio. Debt Service Coverage Ratio
86% 96% 95% 80% 2018 Forecast 86% 95% 80% 2018 YTD 2017 2016 2015 2014 2013 Operating Ratio Operating Ratio (Revenue ) / (Expenses-(Depreciation & Amortization)) (Revenue)/(Expenses-(Depr & Amort)) Debt
More informationXML Publisher Balance Sheet Vision Operations (USA) Feb-02
Page:1 Apr-01 May-01 Jun-01 Jul-01 ASSETS Current Assets Cash and Short Term Investments 15,862,304 51,998,607 9,198,226 Accounts Receivable - Net of Allowance 2,560,786
More informationRebeccas Coffee 2018 Prepared for Rebeccas Coffee 05 December 2018
Prepared for 5 December 218 Page 1/22 Data Reporting Period Period End 3-6-215 3-6-216 3-6-217 3-6-218 Period Length (months) 12 12 12 12 Profit & Loss Revenue 3,4, 5,, 5,8, 6,612, Gross Margin ($) 865,
More informationOctober 2016 Data Release
Mar-11 Apr-11 May-11 Jun-11 Jul-11 Aug-11 Sep-11 Oct-11 Nov-11 Dec-11 Jan-12 Feb-12 Mar-12 Apr-12 May-12 Jun-12 Jul-12 Aug-12 Sep-12 Oct-12 Nov-12 Dec-12 Jan-13 Feb-13 Mar-13 Apr-13 May-13 Jun-13 Jul-13
More informationWilliams Plumbing 2018 Prepared for Williams Plumbing 05 December 2018
Prepared for 5 December 218 Page 1/22 Data Reporting Period Period End 3-6-215 3-6-216 3-6-217 3-6-218 Period Length (months) 12 12 12 12 Profit & Loss Revenue 18,, 31,5, 35,, 42,, Gross Margin ($) 4,8,
More informationManaging Clinical Denials
Managing Clinical Denials The Role of MIDAS+ in Improving the Process MIDAS+ 15th Annual User Symposium May 22-24, 2006 Tucson, Arizona 110 Irving St. NW Washington, DC 20011 Jim Hoopes, RN, CPHQ James.A.Hoopes@Medstar.Net
More informationELECTIVES. Funding Policy
ELECTIVES Funding Policy Process: Policy governing use of Electives funding Date: January 2015 Status: Final Review date: February 2016 Revisions: Pages 4, 5, 7, 8, 10, 11 Table of Contents: Table of Contents:...
More informationJanuary 2018 Data Release
January 2018 Data Release The Home Purchase Sentiment Index (HPSI) is a composite index designed to track consumers housing-related attitudes, intentions, and perceptions, using six questions from the
More informationEmployment Data (establishment)
Table 1: Major Indicators of Labor Market Activity for New Jersey Seasonally Adjusted (thousands) Benchmark Labor Force Data (resident) Current Month Previous Month One Year Ago Net Change Net Change May
More informationPaper F6 (MWI) Taxation (Malawi) Thursday 7 December Fundamentals Level Skills Module. Time allowed: 3 hours 15 minutes
Fundamentals Level Skills Module Taxation (Malawi) Thursday 7 December 2017 Time allowed: 3 hours 15 minutes This question paper is divided into two sections: Section A ALL 15 questions are compulsory
More informationReview of Membership Developments
RIPE Network Coordination Centre Review of Membership Developments 7 October 2009/ GM / Lisbon http://www.ripe.net 1 Applications development RIPE Network Coordination Centre 140 120 100 80 60 2007 2008
More information4Q18 Results Presentation. 27 August 2018
4Q18 Results Presentation 27 August 2018 1 Disclaimer This is a presentation of general information relating to the current activities of the Health Management International Ltd ( HMI ). It is given in
More informationIntegrated Financial Projections => replace by your own logo
Integrated Financial Projections => replace by your own logo Company name WonderApp Ltd. Author PS Legal form Limited File name EFM DE WonderApp Ltd.xlsm Model name Fictitious 5 Year Forecast Last update
More informationCook County Health and Hospitals System. Financial Statements for the Month Ended June 30, 2010
Cook County Health and s System Financial Statements for the Month Ended June 30, 2010 As of August 10, 2010 Page 1 of 10 Page 1 of 17 Index 1. Mission Statement 2. Attestation Statement 3. Management
More informationCurrent Employment Statistics
Current Employment Statistics October 2017 If you have any questions or seek additional information, please contact: Vermont Department of Labor Economic and Labor Market Information Division 802-828-4202
More informationAUDITED RESULTS FOR THE YEAR ENDED 31 DECEMBER 2016
AUDITED RESULTS FOR THE YEAR ENDED 31 DECEMBER 2016 AGENDA 2 1 Opening remarks / market update 2 Financial results 3 Operational review 4 Strategy update 5 Outlook 1 2 3 4 5 OPENING REMARKS / MARKET UPDATE
More informationOctober 2018 Data Release
Mar-11 Apr-11 May-11 Jun-11 Jul-11 Aug-11 Sep-11 Oct-11 Nov-11 Dec-11 Jan-12 Feb-12 Mar-12 Apr-12 May-12 Jun-12 Jul-12 Aug-12 Sep-12 Oct-12 Nov-12 Dec-12 Jan-13 Feb-13 Mar-13 Apr-13 May-13 Jun-13 Jul-13
More information