Periodical
Cost-Volume-Profit Analysis for Strategic Decision- Making in Small Healthcare Practices.
| Τίτλος: | Cost-Volume-Profit Analysis for Strategic Decision- Making in Small Healthcare Practices. |
|---|---|
| Συγγραφείς: | Lavrenyuk, Viktor1, Manzoor, Adil2 |
| Πηγή: | Strategic Finance. Jun2026, p8-16. 9p. |
| Θεματικοί όροι: | *Break-even analysis, *Strategic planning, *Health facilities, *Hospital administration, *Business planning, *Profitability, Primary care |
| Περίληψη: | The article focuses on applying Cost-Volume-Profit (CVP) analysis as a strategic decision-making tool for small primary care practices aiming to balance personalized care, technological innovation, and financial viability. It explains how CVP links unit economics—such as patient volume, reimbursement rates, and fixed and variable costs—to evaluate growth options like scaling existing services or expanding capabilities (e.g., adding specialty care). A detailed case study compares three scenarios, demonstrating how CVP helps prioritize initiatives by assessing breakeven patient visits, operating profit margins, and risk through fixed cost coverage ratios. The framework is presented as practical for small practices due to its reliance on accessible metrics and its focus on short-term operational feasibility rather than long-term capital budgeting. The article also highlights the importance of conservative assumptions and scenario planning to manage uncertainties inherent in healthcare practice expansion. [Extracted from the article] |
| Copyright of Strategic Finance is the property of Institute of Management Accountants and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) | |
| Βάση Δεδομένων: | Business Source Index |
| FullText | Text: Availability: 0 |
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| Header | DbId: bsx DbLabel: Business Source Index An: 195020676 RelevancyScore: 1407 AccessLevel: 6 PubType: Periodical PubTypeId: serialPeriodical PreciseRelevancyScore: 1406.61413574219 |
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| Items | – Name: Title Label: Title Group: Ti Data: Cost-Volume-Profit Analysis for Strategic Decision- Making in Small Healthcare Practices. – Name: Author Label: Authors Group: Au Data: <searchLink fieldCode="AR" term="%22Lavrenyuk%2C+Viktor%22">Lavrenyuk, Viktor</searchLink><relatesTo>1</relatesTo><br /><searchLink fieldCode="AR" term="%22Manzoor%2C+Adil%22">Manzoor, Adil</searchLink><relatesTo>2</relatesTo> – Name: TitleSource Label: Source Group: Src Data: <searchLink fieldCode="JN" term="%22Strategic+Finance%22">Strategic Finance</searchLink>. Jun2026, p8-16. 9p. – Name: Subject Label: Subject Terms Group: Su Data: *<searchLink fieldCode="DE" term="%22Break-even+analysis%22">Break-even analysis</searchLink><br />*<searchLink fieldCode="DE" term="%22Strategic+planning%22">Strategic planning</searchLink><br />*<searchLink fieldCode="DE" term="%22Health+facilities%22">Health facilities</searchLink><br />*<searchLink fieldCode="DE" term="%22Hospital+administration%22">Hospital administration</searchLink><br />*<searchLink fieldCode="DE" term="%22Business+planning%22">Business planning</searchLink><br />*<searchLink fieldCode="DE" term="%22Profitability%22">Profitability</searchLink><br /><searchLink fieldCode="DE" term="%22Primary+care%22">Primary care</searchLink> – Name: Abstract Label: Abstract Group: Ab Data: The article focuses on applying Cost-Volume-Profit (CVP) analysis as a strategic decision-making tool for small primary care practices aiming to balance personalized care, technological innovation, and financial viability. It explains how CVP links unit economics—such as patient volume, reimbursement rates, and fixed and variable costs—to evaluate growth options like scaling existing services or expanding capabilities (e.g., adding specialty care). A detailed case study compares three scenarios, demonstrating how CVP helps prioritize initiatives by assessing breakeven patient visits, operating profit margins, and risk through fixed cost coverage ratios. The framework is presented as practical for small practices due to its reliance on accessible metrics and its focus on short-term operational feasibility rather than long-term capital budgeting. The article also highlights the importance of conservative assumptions and scenario planning to manage uncertainties inherent in healthcare practice expansion. [Extracted from the article] – Name: AbstractSuppliedCopyright Label: Group: Ab Data: <i>Copyright of Strategic Finance is the property of Institute of Management Accountants and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.) |
| PLink | https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=bsx&AN=195020676 |
| RecordInfo | BibRecord: BibEntity: Languages: – Code: eng Text: English PhysicalDescription: Pagination: PageCount: 9 StartPage: 8 Subjects: – SubjectFull: Break-even analysis Type: general – SubjectFull: Strategic planning Type: general – SubjectFull: Health facilities Type: general – SubjectFull: Hospital administration Type: general – SubjectFull: Business planning Type: general – SubjectFull: Profitability Type: general – SubjectFull: Primary care Type: general Titles: – TitleFull: Cost-Volume-Profit Analysis for Strategic Decision- Making in Small Healthcare Practices. Type: main BibRelationships: HasContributorRelationships: – PersonEntity: Name: NameFull: Lavrenyuk, Viktor – PersonEntity: Name: NameFull: Manzoor, Adil IsPartOfRelationships: – BibEntity: Dates: – D: 01 M: 06 Text: Jun2026 Type: published Y: 2026 Identifiers: – Type: issn-print Value: 1524833X Titles: – TitleFull: Strategic Finance Type: main |
| ResultId | 1 |