Document Detail


Radiology applications of financial accounting.
MedLine Citation:
PMID:  17411807     Owner:  NLM     Status:  MEDLINE    
Abstract/OtherAbstract:
A basic knowledge of financial accounting can help radiologists analyze business opportunities and examine the potential impacts of new technology or predict the adverse consequences of new competitors entering their service area. The income statement, balance sheet, and cash flow statement are the three basic financial statements that document the current financial position of the radiology practice and allow managers to monitor the ongoing financial operations of the enterprise. Pro forma, or hypothetical, financial statements can be generated to predict the financial impact of specific business decisions or investments on the profitability of the practice. Sensitivity analysis, or what-if scenarios, can be performed to determine the potential impact of changing key revenue, investment, operating cost or financial assumptions. By viewing radiology as both a profession and a business, radiologists can optimize their use of scarce economic resources and maximize the return on their financial investments.
Authors:
Mark H Leibenhaut
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Publication Detail:
Type:  Journal Article    
Journal Detail:
Title:  Journal of the American College of Radiology : JACR     Volume:  2     ISSN:  1558-349X     ISO Abbreviation:  J Am Coll Radiol     Publication Date:  2005 Mar 
Date Detail:
Created Date:  2007-04-06     Completed Date:  2007-09-14     Revised Date:  -    
Medline Journal Info:
Nlm Unique ID:  101190326     Medline TA:  J Am Coll Radiol     Country:  United States    
Other Details:
Languages:  eng     Pagination:  241-53     Citation Subset:  IM    
Affiliation:
Radiological Associates of Sacramento, Sacramento, California 95816, USA. raleibenhaut@radiological.com
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MeSH Terms
Descriptor/Qualifier:
Accounting / methods*
Costs and Cost Analysis
Depreciation
Humans
Income
Magnetic Resonance Angiography / economics
Magnetic Resonance Imaging / economics
Radiology / economics*,  organization & administration
Taxes
Technology / trends
United States

From MEDLINE®/PubMed®, a database of the U.S. National Library of Medicine


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