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Yvonne,
This is a great simple question with many diversified answers. I hope our members will reply to this Blog as we have many talented members on AARConnect. I would look at your labor component first. Are you measuring productivity with a sound metrics component? Are you enrolled in a benchmarking process such as offered through the AARC? Are you managing your OT, clocking out late, claiming no lunches and other labor components in a manner that reflects lean operations? On the supply expenses, have you done a Waste Walk with a team of clinicians in identifying opportunities for cost control? Do your RC practices get measured in patient outcomes including LOS and hospital readmissions? I would look at all discussions on AARConnect concerning this subject, look in AARCTimes archives and other professional journals and start a journal compiling this data and information collected. I would also utilize your networking circles to become more connected in the social networking arena. Hope this gives you a start---