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There are many identified financial ratios proven useful for assessing CAH financial conditions.
In Financial Performance, there are three areas assessed: Profitability, Liquidity, and Capital Structure.
In Service Line, there are two area assessed: Inpatient and Outpatient services.
In Operations, there are three areas assessed: Labor, Growth, and Other.
Indicators used for Financial Performance include Total Margin, Cash Flow Margin, Operating Margin, Days Cash on Hand, Days in Net and Gross Accounts Receivable, Debt Service Coverage, and Long-Term Debt to Capitalization.

Indicators for Service Line include Medicare Inpatient and Outpatient Payer Mix, Medicare Acute Inpatient Cost per day, Average Daily Census Acute and Swing, Outpatient Revenues to Total Revenues, and Medicare Outpatient Cost to Charge.
For Operations, Indicators used are FTE per Adjusted Occupied Beds, 1-year and 3-year Change in Operating Revenue and Operating Expenses, Average Age of Plant, Patient Deductions, and Medicaid Payer Mix.
Although CCMH uses these indicators monthly in an effort to monitor our progress, the annual indicators show the true picture. That is due to the monthly Medicare reimbursement for Critical Access Hospitals is paid on an interim basis using a per diem rate based on historical experience data and estimates of the anticipated cost of providing the services and how many patients receive the services with other types of insurance coverage. The annual indicators are more precise as they reflect the final settlement of the fiscal year based on the filed Medicare cost report after the annual audit by a third party is completed.