For hospitals running Tasy
Hospital controllership and income statement with Tasy data
Stop waiting for accounting to know whether the month closed in the black: the management P&L comes out of Tasy compared with budget and last year, line by line.
The hospital income statement is controllership's main report: it shows the period's revenue, costs, expenses and result. When the hospital runs Tasy, accounting entries and cost centers are already in the system. Clic Health organizes that data into the hospital's management income statement structure and compares it with budget and last year, so the board can see where results drift from plan.
Where each part comes from
- Accounting entries and cost centers: from Tasy.
- Management income statement structure (how accounts group into revenue, variable cost, fixed cost and result): defined by the hospital, in a standardized auxiliary spreadsheet inside Clic Health.
- Budget: loaded into the hospital's model from Tasy or from a spreadsheet, depending on how the hospital budgets; budgeted volume by area comes in through an auxiliary spreadsheet.
- Volume (for volume analysis): from Tasy's encounter records.
The controllership dashboards
| Dashboard | What it shows |
|---|---|
| Budget / Actual Income Statement | Budget, actual and variances against last year and budget, line by line |
| Budget Variance | Deviations by cost center, ledger account and cost group |
| Management Income Statement and Forecast | The income statement by group and account, month-by-month horizontal analysis and simulation of the coming months |
| Income Statement Analysis | Vertical analysis: how much each line represents of revenue |
| Summary Income Statement | The main income statement groups, at a glance |
| SUS Income Statement | Revenue, incentives, costs and result of SUS care |
| Cost Income Statement Table | The cost income statement as a pivot table |
How to read the income statement in Clic Health
- Start with the result: is the net and operating result above or below budget?
- Find the line: which group explains the difference (revenue, denials, variable cost, payroll, fixed cost)?
- Find the cost center: on the Budget Variance dashboard, which cost center concentrates the deviation?
- Separate volume from price: compare with volume. Higher cost with more volume may be normal.
- Project: in the management income statement, the simulation shows how the year closes if the trend continues.
The full walkthrough is in the article how to analyze a hospital income statement. The variance method is in budget vs. actual.
Costs by department
The income statement shows the total; costs by department show where it originates. The consumption-by-department dashboard, the efficiency dashboards and the variance by cost center help answer which area spends more than planned. See how to track costs by department.