PubMed · 10303375
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C A Mowll. 1989. Complex billing makes reducing receivables difficult.. https://pubmed.ncbi.nlm.nih.gov/10303375/
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This article considers the role of accounting information embedded in the income statement of health care providers in their increasingly difficult economic environment. This turbulent economic environment has resulted from the dramatic shift in power from the seller to the buyer of health care services, with a consequential shift of risks that will mandate that health care providers obtain access to better cost and utilization information. This article looks at the 2 critical components of the income statement--the revenue function and the cost structure-in terms of their importance in the management of enhanced economic performance in both the fee-for-service and the prepaid provision of health care services.
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All certified hospice providers are required to file cost reports for all cost-report periods beginning on or after April 1, 1999. In addition, if the hospice cost report is filed late and/or is incomplete, Hospice Medicare payments will be withheld from the provider. Thus, it is imperative that agencies understand how to prepare for and complete the report properly.