discussion financial statements

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Please provide a comment on discussion below. Use peer-reviewed resources and follow APA guideline.

The article that I chose to write about looked at how the ACA healthcare exchange could impact a healthcare organization’s balance sheet. The author discusses the fact that healthcare organizations, unlike other companies, will need to take a stronger look at how they evaluate their financial strength and liquidity, (Zismer, 2013). He points to the fact that changes in the healthcare laws could lead healthcare organizations to need to be able to have access to higher levels of liquidity than ever before if they may have to fund need projects and clinical programs. For example, the need to utilize electronic health records systems could place financial burdens upon healthcare organizations and this could risk the liquidity levels of those organizations, (Zismer, 2013). Likewise, the change from a fee-for service model to a value-based payment system could also stress the balance sheets of numerous healthcare organizations. Non-profit organizations may be particularly at risk to challenges in liquidity since they aren’t able to raise equity to pay for services and equipment. Ultimately, the author suggest that healthcare organizations will need to move towards a more integrated healthcare delivery models to better ensure future liquidity as they work to make the changes required in the ACA.

Zismer, D.K. (2013). How Might A Reforming US Healthcare Marketplace Threaten Balance Sheet Liquidity for Community Health Systems? Journal of Healthcare Management, 58(3), 168-172.

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