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减少应收账款周转天数的最佳实践。

Best practices for reducing accounts receivable days.

作者信息

Dingess R L

机构信息

Dingess, Thrower & Associates, Inc., Palm Harbor, FL, USA.

出版信息

Patient Acc. 1995 Oct;18(10):2-3.

PMID:10152201
Abstract

This survey suggests that healthcare organizations of any size, whether for-profit or not-for-profit, can attain superior performance in their gross revenue holding in Medical Records. The directors who participated in the survey have demonstrated that they have overcome the performance barriers cited most often. If no standards currently exist regarding DNFB for the Medical Records departments, directors should establish aggressive standards that compare to those of better performers. Directors should have a standard of four to five days or fewer of gross revenue in AR holding in Medical Records. The standard for outpatient accounts should be to code all accounts within the bill hold timeframe. Every one-day reduction equates to a one-day improvement in the time that a bill can be billed and potentially collected. A healthcare organization's financial performance indicators, including days of revenue in accounts receivable and cash collected as a percentage of net revenue, will be improved as a result.

摘要

本次调查表明,任何规模的医疗保健机构,无论营利性与否,在医疗记录的总收入持有方面都能实现卓越表现。参与调查的董事们已证明,他们克服了最常被提及的绩效障碍。如果目前医疗记录部门没有关于未结账及坏账(DNFB)的标准,董事们应制定积极的标准,与表现更佳的机构相媲美。董事们应设定医疗记录应收账款(AR)中总收入持有时间为四至五天或更短的标准。门诊账户的标准应是在账单持有期限内对所有账户进行编码。每减少一天就等同于账单开具及潜在收款时间提前一天。这样一来,医疗保健机构的财务绩效指标,包括应收账款的收入天数以及现金收款占净收入的百分比,都将得到改善。

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