4
FINANCIAL STATEMENT ANALYSIS
LEARNING OBJECTIVES
• Analyze the financial statements of health care organizations using horizontal analysis, vertical (common-size) analysis, and ratio analysis
• Calculate and interpret liquidity ratios, profitability ratios, activity ratios, and capital structure ratios
Perspective 4-1 Thomson Reuters Health Care Study Focuses on Financial and Quality of Care Measures
Every year Thomson Reuters identify the top 100 performing short-term acute-care hospitals across the United States by sampling 3,800 hospitals that have a bed size of over 25 beds. Health care facilities are then ranked into specific categories by bed size and teaching status. For example, there are three categories of community hospitals: large ...
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