Cavalier Hospital

2017 ◽  
pp. 1-16
Author(s):  
Michael J. Schill ◽  
Kenan W. Yount
Keyword(s):  
Business Strategy ◽  
Care Setting ◽  
Financial Analysis ◽  
Financial Statement ◽  
Ratio Analysis ◽  
Patient Volume ◽  
Revenue Collection ◽  
Medical Background ◽  
Revenue Models ◽  
Hospital Finance

A midsize community hospital must choose a strategy to compete with an expanding regional rival. The strategy, focused on acquiring patient volume, includes expanding investment into integrated care, setting the reimbursement structure for revenue collection, and moving to a capitation-based payment system. The case presents an evaluation of revenue models to select that which best supports a given business strategy.This case is designed to introduce a health care audience to financial analysis. It provides a straightforward introduction to hospital financial-statement ratio analysis and hospital operating statistics, so it can also serve to introduce any audience with a business or medical background to hospital finance.

scholarly journals Entrepreneurial subjects in forestry and data mining from accounting data in the Czech Republic

2004 ◽  
Vol 52 (5) ◽  
pp. 131-146
Author(s):  
Zbyněk Šmída
Keyword(s):  
Data Mining ◽  
Czech Republic ◽  
Financial Analysis ◽  
Business Environment ◽  
Financial Statement ◽  
State Enterprise ◽  
Ratio Analysis ◽  
Volume Data ◽  
Accounting Data ◽  
The Czech Republic

Forests owned by the state in the Czech Republic are managed by Forests of the Czech Republic, state enterprise with its headquarters in Hradec Králové. The private companies (established during the economic reform in 1992 and privatization in 1994) carry out silvicultural and logging activities in state forests on the basis of contracts. This study is focused on forest enterprises (contractors); the current situation of business environment in the Czech Republic was studied. There have been found 38 236 forestry entrepreneurs in the Czech Republic, and divided according to legal title, to numbers of employees onto groups on the basis of size and availability of their accounting data in the first part of the article.The second part deals with data mining from accounting by a process known as a Financial statement analysis, which has to make an informed decision for owners or managers of the enterprise. Ratio analysis is regarded as the basic methodical instrument of financial analysis. Ratio analysis effectively summarizes multiple financial statement categories into few relative indices of performance and financial position. It is powerful method for managing with the complexity and volume data presented in financial statements. The relative indices converse financial statement categories into measures and it helps control for differences across companies and across time. This article contains chosen forestry contractors and describes the most useful economic indicators (ratios) and takes into account possible utilization in the sector generally.

scholarly journals ANALISIS KINERJA KEUANGAN PADA PT. HANJAYA MANDALA SAMPOERNA Tbk.

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Rona Rosy Nimiangge ◽  
Harijanto Sabijono ◽  
Hendrik Gamaliel
Keyword(s):  
Financial Performance ◽  
Activity Ratio ◽  
Financial Analysis ◽  
Information Source ◽  
Profit Margin ◽  
Financial Statement ◽  
Operating Profit ◽  
Net Profit ◽  
Turn Over ◽  
Profitability Ratios

Development in technology that happen continuously have made the skills in financial analysis are more needed. Financial statement are the information source for financial position and company financial ferformance analysis.Evaluation of company financial performance in this research  using activity ratio and profitability ratio. This research using PT. Hanjaya Mandala Sampoerna Tbk as objek, this decision are based as 1 of 4 big company in cigarettes industry in Indonesia. The summary problem  in this research is,” How the financial performanceat PT. Hanjaya Mandala Sampoerna Tbk. Based on activity ratio and profitability ratio for year 2015 and 2016?” The activity ratios are calculated with account receivable Turn Over,Inventory Turn Over, Total Asset Turn over,Otherwise Profitability Ratio are calculated with Gross profit  Margin, Operating Profit Margin, and Net Profit Margin. The results showed that the ratios of poor activity were seen from the decline in value in the period 2015-2016, while the profitability ratios increased in the period 2015- 2016 which indicates the company's ability to generate profits has increased.Keywords : Financial Performance Analysis, Activity, Profitability

scholarly journals Analysis of Financial Statement of NRC Agro with Special Reference to Goods and Service Tax

2019 ◽  
pp. 45-65
Author(s):  
Nalla Bala Kalyan ◽  
Toopalli Sirisha
Keyword(s):  
Service Provider ◽  
Central Government ◽  
Financial Analysis ◽  
Financial Statements ◽  
Financial Statement ◽  
Accounting Data ◽  
Goods And Services ◽  
The Past ◽  
Provision Of Services ◽  
The Impact

The analysis of financial statements is an important aid to financial analysis. They provide information on how the firm has performed in the past and what is its current financial position. Financial analysis is the process of identifying the financial strengths and weakness of the firm from the available accounting data and financial statements. The analysis is done by establishing relationship between the different items of financial statements. The target of this paper is to examine the major features of GST. GST also known as the Goods and Services Tax is defined as the giant indirect tax structure premeditated to maintain and enhances the economic enlargement of a country. Service tax was a tax levied by Central Government of India on services provided or agreed to be provided excluding services covered under negative list and considering the Place of Provision of Services Rules, 2012 and collected as per Point of Taxation Rules, 2011 from the person liable to pay service tax. Person liable to pay service tax is governed by Service Tax Rules, 1994 he may be service provider or service receiver or any other person made so liable. It is an indirect tax wherein the service provider collects the tax on services from service receiver and pays the same to government of India. This paper has also focused on the impact of GST (Goods and Services Tax) will be on Indian Tax Scenario.

scholarly journals IPTEKS PENGUKURAN KINERJA KEUANGAN PADA PT. PLN (PERSERO) WILAYAH SULUTTENGGO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Regina F. Pinontoan ◽  
Natalia Y. T. Gerungai
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Ratios ◽  
Ratio Analysis ◽  
Financial Ratio ◽  
Leverage Ratio ◽  
Financial Ratio Analysis ◽  
A Company

The measurement of financial performance based solely on balance sheet financial statements and profit and loss is able to provide information on the feasibility of a company on the obligations of external parties and also assets owned by the company. From the results of financial statement analysis using financial ratio analysis of PT. PLN (Persero)Region  Sulutttenggo can evaluate the financial performance of companies that show unfavorable conditions where the value of the liquidity ratio is less stable and even decreases. Whereas the results of the calculation of leverage ratio and profitability ratio show fairly good conditions. Thus, the writer suggest that the management always evaluate in improving the company's financial performance.Keywords : financial statement, financial performance, financial ratios

scholarly journals Pelatihan Pembuatan Laporan Keuangan Bagi UMKM Sebagai Informasi Untuk Pengambilan Keputusan

2018 ◽  
Vol 2 (1) ◽  
pp. 63-82
Author(s):  
Sila Ninin Wisnantiasri ◽  
Irma Paramita Sofia ◽  
Fitriyah Nurhidayah ◽  
Karsam Sunaryo
Keyword(s):  
Financial Reporting ◽  
Business Performance ◽  
Financial Analysis ◽  
Financial Statements ◽  
Financial Statement ◽  
Educational Game ◽  
Financial Report ◽  
Study Approach ◽  
Income Statement ◽  
The Impact

The purpose of this dedication for Pisangan Village Community through financial statement training for small business in collaboration with partners of Citra Kencana Community is to improve the understanding of partners in making financial report especially income statement. The problem facing partners is not mastering how to create a correct financial statement. The financial statements can be used by partners as a benchmark of business performance and business financial analysis tools. Therefore, the methods used in this activity are: (1) convey material about basic concepts of accounting, (2) convey material about components of income statement, (3) provide business simulation and recording financial statements through educational game business accounting (4) the practice of preparing the business income statement and analysis by the entrepreneur, (5) advising / consulting the profit-loss statement. Besides, regression test is done through event study approach to know the impact of training for knowledge of financial report objectives and understanding of financial reporting from the community after getting the training. The result of this activity is increasing both knowledge and understanding of society in making financial report. This is shown by the direction of a positive and significant relationship between training with community knowledge and understanding. Keywords: Financial statement, Small entrepreneurship, Business analysis

Doug Cook: Acquiring a Business (C)

2017 ◽  
pp. 1-2
Author(s):  
Steven Rogers ◽  
Scott T. Whitaker
Keyword(s):  
Financial Analysis ◽  
Career Decisions ◽  
Financial Statement ◽  
Window Of Opportunity ◽  
Balance Sheets ◽  
Corporate World ◽  
Successful Business ◽  
Pro Forma ◽  
Financial Analyses ◽  
Made In

Doug Cook, an MBA graduate, was wrestling with one of the most important career decisions of his life: Which one of three seemingly promising businesses should he acquire? Each acquisition was a viable opportunity, and each had potential to be a successful business. Cook, however, had heard numerous disconcerting stories about other entrepreneurs going through this process. He realized that until this time the biggest purchase he had made in his life was a $250,000 condominium in downtown Chicago. Acquiring one of these companies would require a financial and personal commitment greater than anything he had ever attempted. He felt a window of opportunity was closing. If he did not act now, he might find himself in the corporate world forever. Cook began by writing up a personal criteria list for his acquisition, then researching online and media sources for businesses for sale. Frustrated with that process, he hired a business broker. With the broker's help, Cook found three promising candidates from which to choose: Luxury Tassels, Inc.; Feldco Windows and Doors, Inc.; and Coyote Consulting Company. The (A) case includes income statements, pro forma forecasts, balance sheets, and organization charts for each company, in addition to Cook's financial analyses and valuation of each company. The (B) case features the letter of intent that Cook gave the owner of the company he selected. Ultimately he did purchase the company, and in the (C) case, Cook examines pathways to growing his newly acquired company.How to be entrepreneurial through acquiring a business The importance of establishing their own decision criteria regarding the type of company they would like to acquire How to research businesses for sale The issues in working with a business broker How to analyze financial statement in the context of buying the company How to make decisions and use financial analysis to support their decisions

Assessment of Financial Performance of Agricultural Cooperative Unions: The Case of West Harerghe Zone, Oromia Region, Ethiopia

2020 ◽  
Vol 8 (9) ◽  
pp. 86-104
Author(s):  
Buta Debela Bonsa ◽  
Kerima Rahmeto Ebrahim
Keyword(s):  
Financial Performance ◽  
Financial Analysis ◽  
Balance Sheet ◽  
Free Cash Flow ◽  
Financial Statement ◽  
Financial Statement Analysis ◽  
Agricultural Cooperative ◽  
Secondary Sources ◽  
Current Asset ◽  
Asset Turnover

Financial statement analysis involves comparing cooperative union performance and evaluating trends in the unions’ financial position over time. Managers use financial statement analysis to identify situations demanding attention; potential lenders use financial analysis to determine whether the union is creditworthy; and stockholders use financial analysis to help predict future earnings, dividends, and free cash flow.  This study is conducted on Assessment of Financial performance of Agricultural Cooperative unions: the Case of West Harerghe zone, Oromia region, Ethiopia. The general objective of this study was to evaluate financial performance of agricultural cooperative union. For this study, the researchers used both primary and secondary sources of data taken from purposively selected two cooperative unions (i.e. Burka Galeti and Chercher Oda bultum) since they do have audited financial statements out of five unions found in western Haraghe. The study also used FGD and interview with fiancé managers and employees of the union for further explanation. Based on the financial statement analysis the researchers found that the agricultural cooperatives are efficient and effective in asset utilization, activity and debt equity management ratios. However, the financial statement analysis showed that the current asset ratio is below the industry standard   that cannot cover its short term liabilities form its current asset section of the balance sheet. Moreover, the profitability ratio of the unions revealed that the agricultural cooperative unions are efficient to make profit but the margin of profit is below 25% that cannot make the union successful to cover all the incidental costs that are borne within short and long-term periods. The OLS model revealed that quick, fixed asset turnover, total asset turnover, inventory turnover and gross profit margin ratios are significantly and positively affecting ROA. As a result, the researchers recommend that the agricultural cooperative unions are expected to improve its effective and efficient management of the day to day activities of the union. Furthermore, the unions are expected to higher managers who have the caliber to manage each and every activities of the union and who are visionary to bring success for the unions.

An Application of Self-Organizing Maps to Financial Structure Analysis of Keiretsu versus Non-Keiretsu Firms in Japan

2006 ◽  
Vol 09 (03) ◽  
pp. 405-429 ◽  
Author(s):  
John J. Cheh ◽  
Evgeny A. Lapshin ◽  
Il-Woon Kim
Keyword(s):  
Ad Hoc ◽  
Financial Analysis ◽  
Financial Structure ◽  
Financial Statement ◽  
Financial Ratios ◽  
Self Organizing Map ◽  
Self Organizing Maps ◽  
Analysis Techniques ◽  
Different Types ◽  
Self Organizing

It has been argued that keiretsu in Japan allows its member firms to maintain a financial structure different from that of non-keiretsu member firms. In this paper, we use two different types of financial statement ratio analysis techniques to discover whether Kohonen's self-organizing map (SOM) is able to uncover the differences in financial structures between keiretsu and non-keiretsu firms: ad hoc financial ratios and valuation-based financial ratios. We have found some evidence that SOM enables both financial analysis techniques to recognize different financial structures between the two groups of the firms. Implications of this finding for investment decisions have been discussed.

scholarly journals Professional Securities Analysts Meet Professors Of Financial Analysis: A Pilot Study Of Financial Statement Assessment Differences

2011 ◽  
Vol 7 (12) ◽  
Author(s):  
Robert L. Webster ◽  
Jeanie Curry
Keyword(s):  
Private Sector ◽  
Financial Analysis ◽  
Financial Statements ◽  
General Purpose ◽  
Financial Statement ◽  
Font Size ◽  
Financial Condition ◽  
Securities Analysts ◽  
Data Collection Process ◽  
User Groups

<p class="MsoNormal" style="text-align: justify; margin: 0in 0.5in 0pt;"><span style="font-size: x-small;"><span style="font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; color: black; mso-bidi-font-size: 10.0pt; mso-bidi-font-weight: bold;">This multivariate behavioral research investigates whether the financial assessments made by professors of financial analysis differ from those made by private sector financial analysts. <span style="mso-spacerun: yes;">&nbsp;</span>Professors of financial analysis and professional private sector securities analysts were put into separate groups for the study.<span style="mso-spacerun: yes;">&nbsp; </span>Members of the two groups were asked by way of a mailed survey to analyze multi-year comparative financial statements of a business enterprise using variables related to liquidity, long term debt, cash flow, dividend prospects, profitability, and overall financial condition.<span style="mso-spacerun: yes;">&nbsp; </span></span><span style="font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; color: black; mso-bidi-font-size: 10.0pt;">The study found a significant statistical difference in assessment results of the analysts and the professors. These results indicate that general purpose financial statements convey different information to the two user groups.<span style="mso-spacerun: yes;">&nbsp; </span><span style="mso-bidi-font-weight: bold;">The paper describes the data collection process, statistical analysis, and results of the research as well as limitations and a call for additional research.</span></span></span></p>

scholarly journals Cash flow ratios in financial statements: an application for stone and land based industry sector

2016 ◽  
Vol 3 (1) ◽  
pp. 10 ◽  
Author(s):  
Furkan Yıldırım ◽  
Burcu Ilgaz Yıldırım ◽  
Serap Alkaya
Keyword(s):  
Financial Performance ◽  
Cash Flow ◽  
Financial Reporting ◽  
Financial Analysis ◽  
Ratio Analysis ◽  
Flow Ratio ◽  
Financial Reporting Standards ◽  
Industrial Companies ◽  
Income Statement ◽  
Cash Flow Statement

International Financial Reporting Standards (UFRS) has made publishing cash flow statement mandatory, along with balance and income statement. In Turkey, Turkey Accounting Standards Board has published TMS 7 that is compatible with UFRS. TMS 7 requires that cash flow statement be documented in an action-based format. There are some studies discussing the effectiveness of action based cash flow statements for the use of analysis. Cash flow ratios have been used more frequently in financial performance assessment after UFRS made cash flow statement publishing mandatory. Cash flow ratio analysis requires the cash flow ratios to be calculated and interpreted. After the analysis, the action results of the company is assessed based on financial performance.  In this study, the cash flow ratio analysis of stocks of stone and land based industrial companies on ISE between 2012 and 2014. The purpose of this study is to assess the various dimensions of the companies performances using cash flow ratios.Keywords: Cash flow, ratios, financial analysis, finance.

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