Read the article  The New Break-Even Analysis which looks at expanding how healthcare providers look at break-even analysis and includes some non-financial considerations.


Author of Article: James Laskaris and Katie Regan

Title of Article: The New Break-Even Analysis

Journal/ Newspaper/ Website – Name and date: Healthcare Financial Management, December 2013, Vol. 67 Issue 12


Summary of Article:


(This section is a summary of the article. It should be about a paragraph in length.)






Key Points:


(This section should state the important points discussed in the article. It should be bulleted or numbered and in sentence form.)






Your Reaction to Article:


(This section is your opinion or reaction to the information in the article. You can provide a critique on how it was written and whether or not you agree with what is said. Try to relate the information learned in the course to support your opinions or reactions.)







  Do you think the authors make a good case for expanding healthcare providers¬í methods of calculating break-even analysis? Why or Why Not?

  What non-financial factors do the authors believe need to be included in break-even analysis?

  How does the Affordable Care Act affect break-even analysis?


 Pick one of the two examples given in the article (robotics or prostrate surgery) and explain how the authors make their case for the new method of break-even analysis.