NAB RCAL Exam Study Guide 2023 Complete Solution
NAB RCAL Exam Study Guide 2023 Complete Solution NAB RCAL Exam Study Guide 2023 Complete Solution Breakeven Point? total cost = total revenue Working capital ratio current assets / current liabilities Acid-test (quick) ratio (cash + AR + short-term investments) / current liabilities debt to assets ratio total liabilities/total assets FTE (full time equivalent) total number of hours per employee in a week / 40 (i.e. 12+14+40+30 div. by 40) Profit margin NOI/Tot. Revenue. Defined as "income to sales. 2 types, gross prof margin and net prof margin) Net Operating Income (NOI) Total (gross) Revenue - operating expenses Occupancy rate (# of resident days/facility beds) x 365 HCS Hazard Communication Standard. OSHA standard requiring employers to inform workers of potentially hazardous chemicals. Balance sheet formula Assets = Liabilities + Shareholders Equity EBITDA Earnings before interest, taxes, depreciation, and amortization Amortization the reduction of a loan balance through payments made over a period of time revenue cycle management resident needs-service planning-staffing-billing/collections- FICA SS Tax and Medicare Ta
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