eTBA EXECUTIVE SOLUTIONS

1. HEALTHCARE SYSTEM EXECUTIVE INFORMATION TOOLS CLINICALLY EXPERIENCED OPERATIONS CONSULTANTS eTBA EXECUTIVE SOLUTIONS EXTERNAL DATA FROM COMPARABLE HEALTHCARE SYSTEMS eTBA’s Philosophy To Solutions eTBA brings several areas of expertise together, delivering the missing link in healthcare executive information. Our firm integrates clinical operations expertise, diverse software proficiency, and external database sources to produce cost-effective executive information solutions. Our turnkey solutions, which bring about immediate and verifiable results, leverage the sizable investment made in existing systems. eTBA solutions have been tested and proven in major hospitals across the country.

2. Standard Clinical and Cost Management Systems Workstation Clinical Systems Repository Applications Standardization & Diverse System Integration Healthcare Information Network Industry Standard Open Architecture Industry Standard Benchmarks Clinical Systems Integrator Standardized Costing System Standard GL-Codes, Service Codes, Fixed/Variable, and Cost Allocation Matrixes Executive Reporting Matrix Compliant with ODBC & SQL Industry Standards Product Cost Management Microsoft & IBM Standard Architecture Labor Segmentation Fixed Variable Cost Matrix Health System EIS Data Repository Strategic Cost Modeling Cost Management

3. Clinical Systems Integrator Patient Accounting Clinical Systems A/R and Bad Debt Masters CLINICAL SYSTEMS INTEGRATOR Product Cost Management Clinical Decision Support Data Microsoft Windows Open Services Architecture (WOSA), ODBC, & SQL Industry Standards OPEN DATABASE CONNECTIVITY STANDARD QUERY LANGUAGE

4. General Ledger Other Remote Systems PRODUCT COST MANAGEMENT ______________ 1. General Ledger DBMS 2. Charge Master DBMS PCM Executive Reporting Module Clinical Decision Support System Object Linking and Embedding Standardized Charge Master Product Cost Management

5. CHARGE MASTER CODER PROCEDURE COSTING & UTILIZATION DATABASE Database Overview PROCEDURE REVENUE AND USAGE DATA PROCEDURE PRICING DATABASE 100% PROCEDURE LEVEL MATCH REVENUE MANAGEMENT COST MANAGEMENT UTILIZATION MANAGEMENT

6. COST MANAGEMENT PROCEDURE PRICING DATABASE CHARGE MASTER CODER PROCEDURE COSTING & UTILIZATION DATABASE Database Overview 100% PROCEDURE LEVEL MATCH REVENUE MANAGEMENT • Standard Cost Flow Engines • Comprehensive Report Audits • Design of Homogeneous Labor Segments • Quantitative Fixed/Variable Cost Analysis • Standardization of Cost Management Engines • Analysis of Cost Segments within Procedure Costing Database • Comparison of Hospital RVUs to Industry Standard RVUs • Standard Procedure Comparative Database • Comparative Database Review • Charge Master Redesign • Net Revenue Realization and Revenue Monitoring • RESULT: Optimal Charge Master Structure and Income Realization UTILIZATION MANAGEMENT • Standardization of Clinical Product Lines • Treatment Profile Development through Multi Hospital Analysis • Customized Drill-down in Procedure Comparative Database • RESULT: Statistically Valid Clinical Treatment Profiles

7. CHARGE MASTER CODER PROCEDURE COSTING & UTILIZATION DATABASE PROCEDURE PRICING DATABASE Database Overview (Input/Output) INPUT • Data only accepted where common eTBA systems, methodologies, and definitions are in place • Data integrity assured because common systems have been proven over several years and many clients • Data is real world versus hypothetical should be 100% PROCEDURE LEVEL MATCH OUTPUT • Ability to extract data by hospital groups such as region, hospital type, and/or organization • Ability to produce homogeneous data samples by department, DRG, product line, procedure, etc. • Ability to identify areas where performance is sub-par in relation to other comparable hospitals and then address internally. In cooperative hospital groups, identification may present the opportunity to investigate top performing hospitals to learn of operational differences.

8. Cost Management Products Fixed/ Variable Cost Analysis Product Cost Management Strategic Cost Modeling Labor Segmentation Trendstar Decision Support Software Department Cost Management RVU Development

9. Cost Management Products Sophisticated Audit Report Production and Interpretation Reconciliation of Financial Statements to Product Costing System Unique Cost Flow Process Product Cost Management Production of Executive Report Package to Increase System Credibility Complete Departmental Revenue Reconciliation RESULT: Efficient Cost / Revenue Flow and Audit

10. Cost Management Products Use of Operationally Correct Labor Equations Ensures Model Credibility Utilization of Actual Data as Baseline Labor Segmentation And Fixed/Variable Cost Analysis Foundation: Homogeneous Labor Segments Automated Link to PCM Engine RESULT: Quantitative Fixed/Variable Percentages

11. PAYROLL SYSTEM RESULT: LABOR SEGMENTATION Advanced Data Bases Which Allow for Immediate Isolation and Quantification of Macro-Level Labor Segments for Cost Reduction IXED/VARIABLE COST ANALYSIS F Sophisticated Fixed/Variable Percentages Support both Short and Long Range Variable Cost Modeling Based on Relevant Ranges of Volume RESULT: Cost Management Products

12. VARIABLE LABOR POOL Labor Cost Management LABOR POOL LABOR SEGMENTATION CORE NON-CORE OVERTIME POLICY DRIVEN VARIABLE Conversion of fixed hours to variable hours Increased productivity over time Conversion of core to minimum core Conversion of premium pay FTE's to standard pay RESULT:Greater Labor Variability MINIMUM OR TARGET CORE

13. Strategic Planning Targeted Utilization Management Contract Negotiation Strategic Cost Modeling Labor Segment Analysis Cost Reduction Measurement RESULT: Profit Maximization