Community Hospital Is Reassessing Their Performance Measurements

Community Hospital is reassessing their performance measurements. The hospital accounting administrator has asked supervisors to submit items they believe should be used in evaluating performance related to their individual departments. The supervisors have submitted a number of suggestions. Indicate by placing an “X” in the appropriate column whether the following measures are leading or lagging and qualitative or quantitative. Each item may classify as more than one measure.
$$\begin{array} { | l | c | c | c | c | } \hline & \textbf { Leading } & \textbf { Lagging } & \textbf { Qualitative } & \textbf { Quantitative } \\\hline \text { Number of patients admitted } & & & & \\\hline \text { Loss of reputable medical staff } & & & & \\\hline \text { Change in Medicare reimbursement } & & & & \\\hline \text { Accounts receivable turnover ratio } & & & & \\\hline \text { Ability of manager to motivate employees } & & & & \\\hline \text { Number of patient deaths } & & & & \\\hline \text { Residual income } & & & & \\\hline \text { Days cash on hand } & & & & \\\hline \text { Patient exit interview response } & & & & \\\hline \text { Orientation for new employees } & & & & \\\hline\end{array}$$