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After studying this chapter you will be able to understand: Explain the basic organizational designs of the medical office and the relationship of the physician and the medical assistant with the practice manager and direct supervisors, describe the responsibilities of the practice manager, summarize the basic human relations functions in practice management,...
CHAPTER 56 Practice Management © 2014 by McGraw-Hill Education This is proprietary material solely for authorized instructor use Not authorized for sale or distribution in any manner This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part 56-2 Learning Outcomes 56.1 Explain the basic organizational designs of the medical office and the relationship of the physician and the medical assistant with the practice manager and direct supervisors 56.2 Describe the responsibilities of the practice manager 56.3 Summarize the basic human relations functions in practice management © 2014 by McGraw-Hill Education This is proprietary material solely for authorized instructor use Not authorized for sale or distribution in any manner This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part 56-3 Learning Outcomes 56.4 Distinguish the four traits of someone with leadership skills and the importance of these skills to the healthcare team 56.5 Compare risk management and quality assurance in a medical facility © 2014 by McGraw-Hill Education This is proprietary material solely for authorized instructor use Not authorized for sale or distribution in any manner This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part 56-4 Learning Outcomes 56.6 Calculate an employee’s gross earnings, deductions, and net earnings for a pay period 56.7 Describe the tax forms commonly used in the medical office and the purpose of the office tax liability account © 2014 by McGraw-Hill Education This is proprietary material solely for authorized instructor use Not authorized for sale or distribution in any manner This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part 56-5 Introduction • Physicians less likely to manage office • Medical practice manager – Day-to-day operations – Works with physicians and staff © 2014 by McGraw-Hill Education This is proprietary material solely for authorized instructor use Not authorized for sale or distribution in any manner This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part 56-6 Organizational Design • Organizational chart – Supervisory structure – Reporting relationships • Effective functioning © 2014 by McGraw-Hill Education This is proprietary material solely for authorized instructor use Not authorized for sale or distribution in any manner This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part 56-7 Physician-Owned Medical Practice Direct responsibility for direct patient care Ultimate responsibility Daily operations and administrative functions © 2014 by McGraw-Hill Education This is proprietary material solely for authorized instructor use Not authorized for sale or distribution in any manner This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part 56-8 Company-Owned Medical Practice Ultimate responsibility Patient care responsibility Equal in rank & collaborate Daily operations and administrative functions Collaborate Midlevel providers © 2014 by McGraw-Hill Education This is proprietary material solely for authorized instructor use Not authorized for sale or distribution in any manner This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part 56-9 The Chain of Command • “Rank” and accountability • Authority is passed down the chain • Understand the chain of command – Know who your supervisor is – Stay within the chain of command © 2014 by McGraw-Hill Education This is proprietary material solely for authorized instructor use Not authorized for sale or distribution in any manner This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part 56-10 Apply Your Knowledge What is the purpose of an organization chart? ANSWER: An organizational chart shows the supervisory structure and reporting relationships between different functions and positions © 2014 by McGraw-Hill Education This is proprietary material solely for authorized instructor use Not authorized for sale or distribution in any manner This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part 56-45 Handling Payroll Electronically • Create and maintain employee payroll information files • Prepare employee paychecks, stubs, and W-2 forms • Update and print employee earnings records • Update bookkeeping records © 2014 by McGraw-Hill Education This is proprietary material solely for authorized instructor use Not authorized for sale or distribution in any manner This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part 56-46 Apply Your Knowledge Distinguish between FICA and FUTA ANSWER: FICA are taxes withheld for Social Security and Medicare FUTA is the Federal Unemployment Tax Act Right! © 2014 by McGraw-Hill Education This is proprietary material solely for authorized instructor use Not authorized for sale or distribution in any manner This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part 56-47 Calculating and Filing Taxes • Setting up tax liability accounts – Choose an authorized bank – Maintain accurate records • Federal Tax Deposit Schedules – Determined by the IRS or prior year’s taxes – Exceptions © 2014 by McGraw-Hill Education This is proprietary material solely for authorized instructor use Not authorized for sale or distribution in any manner This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part Submitting Federal Income and FICA Taxes 56-48 • Electronic funds transfer (EFT) TAXLINK • If EFT unavailable – Check to Federal Tax Deposit Processing Center – Contract with an accountant or financial institution © 2014 by McGraw-Hill Education This is proprietary material solely for authorized instructor use Not authorized for sale or distribution in any manner This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part 56-49 Calculating and Filing Taxes (cont.) • Submitting FUTA and SUTA – Quarterly if over $100 – 6.2% of first $7000 income/year – SUTA ~ submit with FUTA • Employer’s Quarterly Federal Tax Return – Form 941 – Summarizes federal income and FICA taxes © 2014 by McGraw-Hill Education This is proprietary material solely for authorized instructor use Not authorized for sale or distribution in any manner This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part 56-50 Calculating and Filing Taxes (cont.) • State and local income taxes • Wage and tax statements – Forms – Procedures – Schedules – Form W-2 • Taxable income • Taxes withheld – Form W-3 • All employees’ earnings • Federal income and FICA taxes withheld © 2014 by McGraw-Hill Education This is proprietary material solely for authorized instructor use Not authorized for sale or distribution in any manner This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part 56-51 Apply Your Knowledge What are the W-2 and the Form 941? ANSWER: The W-2 is the IRS form showing the employee’s total taxable income for the year The Form 941 is the Employer’s Quarterly Federal Tax Return Gold Star Answer! © 2014 by McGraw-Hill Education This is proprietary material solely for authorized instructor use Not authorized for sale or distribution in any manner This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part 56-52 In Summary 56.1 In a physician-owned medical practice, the medical assistant will often report directly to the practice manager In a company-owned practice, the medical assistant will often report to the medical director Regardless of the practice’s organizational design, the MA should always know the office chain of command and who her direct supervisor is, and should consistently follow the chain of command as outlined in the organizational chart and the office policies and procedures manual © 2014 by McGraw-Hill Education This is proprietary material solely for authorized instructor use Not authorized for sale or distribution in any manner This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part 56-53 In Summary (cont.) 56.2 The practice manager’s job description may change from practice to practice, but there are common responsibilities • practice’s finances and budget • communication and interpersonal skills • evaluate and purchase equipment and systems that fit the practice’s needs and budget, facilitate the installation • staff training • oversee the ongoing operations © 2014 by McGraw-Hill Education This is proprietary material solely for authorized instructor use Not authorized for sale or distribution in any manner This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part 56-54 In Summary (cont.) 56.3 The human relations role refers to how the practice manages employees and deals with elements of hiring, orienting and training employees, and terminating employees when necessary Understanding the laws, acts, and regulations surrounding employment is also a large part of the human relations aspect of the practice manager’s role © 2014 by McGraw-Hill Education This is proprietary material solely for authorized instructor use Not authorized for sale or distribution in any manner This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part 56-55 In Summary (cont.) 56.4 There are traits attributable to a leader These traits and the ability to be a leader are important in a medical assistant as a healthcare team member because when the office members work together with the common goal of caring for their patients, the result is excellent patient care © 2014 by McGraw-Hill Education This is proprietary material solely for authorized instructor use Not authorized for sale or distribution in any manner This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part 56-56 In Summary (cont.) 56.5 The term risk management (RM) is defined as a plan and processes that continually identify, assess, correct, and monitor functions of the medical office to prevent negative outcomes and minimize risk exposure and consequent liability When an incident does occur, an incident report is completed to track the cause of the incident to minimize future risk Quality assurance (QA) are procedures that ensure the services provided in the medical practice meet or exceed the requirements and standards © 2014 by McGraw-Hill Education This is proprietary material solely for authorized instructor use Not authorized for sale or distribution in any manner This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part 56-57 In Summary (cont.) 56.6 To calculate an employee’s gross earnings, multiply the hours worked by the hourly rate Using state, local, and federal tax guidelines, calculate the employee’s tax deductions Add to these any voluntary deductions and subtract the total deductions to obtain the employee’s net earnings Using the employee payroll record containing the employee’s name, address, SSN, and number of exemptions, record the employee’s gross earnings, deductions (including mandatory and voluntary deductions), and net paycheck © 2014 by McGraw-Hill Education This is proprietary material solely for authorized instructor use Not authorized for sale or distribution in any manner This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part 56-58 In Summary (cont.) 56.7 A variety of tax forms are used in a medical practice The practice liability account is set up to hold the money deducted from employees’ paychecks until the funds can be appropriately disbursed to government agencies There may be separate accounts for federal and state taxes as well as unemployment and retirement funds Record the tax amounts deposited in the liability account as debits in the practice’s checking account © 2014 by McGraw-Hill Education This is proprietary material solely for authorized instructor use Not authorized for sale or distribution in any manner This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part 56-59 End of Chapter 56 Management is doing things right; leadership is doing the right things ~ Peter F Drucker © 2014 by McGraw-Hill Education This is proprietary material solely for authorized instructor use Not authorized for sale or distribution in any manner This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part .. .56- 2 Learning Outcomes 56. 1 Explain the basic organizational designs of the medical office and the relationship of the physician and the medical assistant with the practice manager and direct... part 56- 17 Managing the Medical Practice (cont.) • Scheduling and travel • Other Business functions – Technology systems – Mailing and shipping resources – Inventory and supply – Marketing and. .. a website, in whole or part 56- 31 Risk Management and Quality Assurance • Risk management • Quality assurance – Plan and process – Service standards • Identify and minimize risk – Utilization