Across
- 3. list of organization's prices for each of its services
- 5. A measure of cost based on the value of the alternatives that are given up in order to use a resource as the organization has chosen
- 8. Process of making predictions
- 9. Measure of the amount of cash received or disbursed at a given point in time
- 10. technique for determining the minimum volume of output necessary for a program or service to be financially self sufficient
- 13. Budget that is adjusted for volume of output
- 15. Legal financial obligations an organization has to outsiders
- 17. Discounts from full charges given to payers of health services
- 18. Buildings or equipment with useful lives extending beyond the year in which they are purchased or put into use
- 20. Plan for the day-to day operating revenues and expenses
- 21. technique aimed at finding the best practices of other organizations and incorporating those practices within an organization
- 25. system for keeping track of the financial status of an organization
- 26. Costs that already have been incurred and will not be affected by future actions
- 29. Ratios that examine the ability of an organization to meet its obligations in the coming year
- 30. Plan that provides formal, quantitative expression of management's plans and expectations
Down
- 1. operating expenses related to services provided to patients who ultimately do not pay, although they were expected to pay
- 2. allocation of cost of an intangible asset over a lifetime
- 4. Variance in which more is spent than what was budgeted
- 6. Costs that do not change in total as volume changes within a relevant range
- 7. Financial statement that represents the financial results of the organization's revenue and expense activities for a specific period of time
- 11. Ratios that evaluate an organization's ability to meet its obligations as they come due over a time frame longer than one year
- 12. valuable resources
- 14. Financial report that indicates the financial position of an organization at a specific point in time
- 16. compensation provided to employees in addition to base salary
- 17. Amount by which the price exceeds the variable cost
- 19. Difference between budget and actual results
- 22. Residual value after the liabilities of an organization are subtracted from assets
- 23. study of how scarce resources are allocated among possible uses
- 24. Set of rules that must be followed for the organization's financial statements to be deemed a fair representation of the organization's financial position
- 27. Any resource listed separately on a budget
- 28. Plan for cash receipts and cash disbursements