Cost Identification and Pricing Strategies

Cost Identification and Pricing Strategies
	Yes	No
In establishing appropriate pricing, are you charging for all services provided to each patient?
Are any of your charges below the Medicare fee schedule?
Are you charging less than your cost for supplies?
Were your last price increases merely a percentage of the previous levels, or do you set your increases according to what payers are willing to accept?
Do you know what your total direct and indirect cost is, by procedure?

What type of cost accounting system are you using to establish the costs for your services?
1. None 2. Ratio of cost to charge 3. Fully absorbed costs 4. Procedure/activity-based costing 5. A combination of 2, 3 and 4

Are you satisfied that you accurately know your costs?

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