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Unit days in accounts receivable: a management tool.

The importance and usefulness of the statistic "Days in accounts receivable" are well known among patient accounts managers. The same principles that apply to that well-known statistic may also be effectively applied to a single unit within any patient accounting department. With the calculation of a unit days in accounts receivable, the same evaluation and measurements of efficiency may be applied to individual files and patient accounts representatives. The results allow individual employees participation in the same measurable goals and objectives as are applied to the overall operation of the department, as well as supplying the patient accounts manager an additional valuable tool in analyzing total accounts receivable.