Strategic Plan Pro Forma and Feasibility
In this module, students will focus upon the budgeting process. 1) Team Reading: Strategic Plan Pro Forma and Feasibility 2) Team Discussion: What is your team strategic plan Pro Forma, or budget? Discuss and draft a pro forma. 3) Team Assignment: Your team assignment instructions are located HERE. As a team, you are to complete the first rough draft of the project pro forma interpretation. Submit your completed Module 4 Team Assignment to the Team Assignment 4 Dropbox as well as posting to this Discussion Board. [ACO, Company Name] Risk Management Plan Pro Forma [Date] Gray cells contain calculations that should not be altered. ACO Data Look for red triangles in the corners for notes Required rate of return (Investment - cost savings/value) 10% Tax Rate 30% Number of Assigned Patients to ACO is 10,000 @$500 Per Member Per Month $5,000,000 Monthly Medicare ACO Capitation Revenue (For All ACO Provider Types) Number of Assigned Patients to ACO is 10,000 @$500 Per Member Per Month $60,000,000 Annual Medicare ACO Capitation Revenue (For All ACO Provider Types) Initial Investment in Plan YEAR 1 2 3 Hardware (e.g., integration between providers-hospital servers) $25,000.00 Software (e.g., risk management software) $15,000.00 Development (e.g., Add position of ACO Risk Manager and ACO Trainer) $150,000.00 Total Initial Investments $190,000.00 Capitated: Cost Savings Benefit Value due to Risk Management Plan YEAR 1 2 3 Direct Value (Estimated Savings per Unnecessary Hospital Admission). $1.00 $1.00 $1.00 Direct Value (Estimated Savings per Reduced Duplication of Services). $1.00 $1.00 $1.00 Direct Value (Estimated Savings for Disease Prevention). $1.00 $1.00 $1.00 [Other benefits] $1.00 $1.00 $1.00 [Other benefits] $1.00 $1.00 $1.00 [Other benefits] $1.00 $1.00 $1.00 [Other benefits] $0.00 $1.00 $1.00 [Other benefits] $0.00 $1.00 $1.00 [Other benefits] $0.00 $1.00 $1.00 Total Benefits $6.00 $9.00 $9.00 Costs (Excluding Initial Capital Investments) YEAR 1 2 3 Develop Training Material with Risk Management Objectives $1.00 $1.00 $1.00 Set up software with Risk Management Objectives for Providers of Care $1.00 $1.00 $1.00 $1.00 $1.00 $1.00 Office Supplies $1.00 $1.00 $1.00 Depreciation on capital expenditures (calculation uses three-year period) $63,333.33 $63,333.33 $63,333.33 Hosting, domain-name registration for shared Risk Management Software $150.00 $150.00 $150.00 Train 5 additional PT trainers for provider education in Risk Management $1.00 $10,000.00 $10,000.00 [Other costs] $1.00 $1.00 $0.00 [Other costs] $1.00 $1.00 $0.00 [Other costs] $1.00 $1.00 $0.00 Total Costs $63,491.33 $73,490.33 $73,487.33 Totals YEAR 1 2 3 Net Benefits (Costs) ($63,485.33) ($73,481.33) ($73,478.33) Tax ($19,045.60) ($22,044.40) ($22,043.50) Value after tax ($44,439.73) ($51,436.93) ($51,434.83) Depreciation added back $63,333.33 $63,333.33 $63,333.33 Cash flow -$190,000.00 $18,893.60 $11,896.40 $11,898.50 Cumulative cash flow -$190,000.00 ($171,106.40) ($159,210.00) ($147,311.50) Evaluation Metrics Net present value (NPV) ($154,052.75) Internal rate of return (IRR) #NUM! Payback period (in years) Exceeds 3 years