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Pitfalls with Using Opportunity Cost for Medical Direction Compensation

Posted 3:27 PM by
A common question we get is whether or not a physician's clinical hourly rate is a valid starting point for determining the fair market value of medical direction services. The theory to support the argument is that a hospital needs to be competitive with the physician's other income producing activities to be able to attract the physician to do the work it needs a physician to do.
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FASB Anticipates Issuing Increased Disclosures for Multiemployer Pension Plans

Posted 12:00 PM by
The Financial Accounting Standards Board (FASB) has recently updated its exposure draft on disclosures for employer's that contribute to a multiemployer pension plans. The updated exposure draft, if approved, would require the following disclosures in a company's financial statements that contribute to a multiemployer pension plan.
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The Most Common Manufacturing Mistakes

Posted 4:26 PM by
The Theory of Constraints assumes that the rate of achieving a given goal (typically increasing manufacturing profitability) is limited by at least one constraining process. The theory then goes on to state that the only way to improve the achievement of the given goal (in this case manufacturing profits) is to increase the throughput on that given constraint.
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New Data on Physician Malpractice Claims

Posted 4:00 AM by
New information is out this week on malpractice claims from the New England Journal of Medicine and it shows that neurosurgeons are more likely to be sued than any other specialty.
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July 2011 Report on Business: Omen or Correction?

Posted 4:31 PM by
Many of us who continuously scan the manufacturing landscape anxiously await the monthly Report on Business published by the Institute for Supply Management. The ISM’s manufacturing activity index (PMI) for July 2011 of 50.9% has been received with some alarm, after first quarter activity ran optimistically high at over 60%.
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President's Budget Proposal Puts LIFO Inventory Costing Method in Question

Posted 4:59 PM by
As President Obama and Congress struggle to look for ways to improve the national budget and reduce the national debt, the Last-in-First-Out (LIFO) costing method has been brought into question.
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Is Your Company Lean?

Posted 4:40 PM by
Have you ever taken a minute to look around your office, different areas of the manufacturing process, or the shipping and receiving area? Do you see waste? If yes, you may want to consider the implementation of lean processes.
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Tax & Accounting Alert: FASB Issues New Standards for Fair Value Measurement and Disclosures

Posted 12:00 PM by
In conjunction with the International Accounting Standards Board (IASB), the Financial Accounting Standards Board (FASB) recently issued new standards for public and private companies on fair value (FV) measurement and disclosures.
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Capital Expenditures: Is Now the Time?

Posted 5:44 PM by
Is your manufacturing or distribution company considering additional capital expenditures for equipment or other improvements? If yes, don't forget about laws passed in 2010 that may offer significant tax benefits through the use of Section 179 expensing and bonus depreciation.
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FASB/IASB Revenue Recognition Proposals Re-Exposed

Posted 12:00 PM by
The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have agreed that their revised proposals for a common revenue recognition standard should be re-exposed. The original exposure drafts were issued in June 2010.
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