Question 1
A hospital has fixed costs of $900,000 and a contribution margin of $45 per outpatient visit. The break-even volume is:
Show answer & explanation
Correct answer: C - 20,000 visits
10 free, exam-style Certified Healthcare Financial Professional (CHFP) (CHFP) practice questions with answers and explanations. No signup required. Work through them below, then take the full free CHFP practice test to study every exam domain.
A hospital has fixed costs of $900,000 and a contribution margin of $45 per outpatient visit. The break-even volume is:
Correct answer: C - 20,000 visits
The correct order of reimbursement methods from LOWEST to HIGHEST provider risk is:
Correct answer: A - FFS → Cost-based → Per Diem → Case Rate → Bundled → Capitation → Global Budget
Which combination of ratios would BEST indicate a hospital is in financial distress?
Correct answer: B - Low Days Cash on Hand, negative operating margin, and DSCR below 1.0
A hospital budgeted 60% commercial and 40% Medicare payer mix, but actual results were 50% commercial and 50% Medicare. Since commercial rates are higher, this shift would create:
Correct answer: D - An unfavorable mix variance
A hospital's revenue cycle team reviews the following KPIs at their monthly meeting: Days in A/R increased from 44 to 58, clean claim rate dropped from 96% to 89%, and denial rate rose from 4% to 9%. The MOST likely root cause is:
Correct answer: C - Deteriorating front-end processes in registration, eligibility verification, or coding accuracy
A hospital participating in a bundled payment program for hip replacements reduces its 90-day episode cost from $28,000 to $23,000 against a target price of $25,000. The financial result is:
Correct answer: B - A $2,000 savings per episode shared according to program terms
A large group health plan collects $100 million in premium revenue, pays $82 million in claims, and spends $3 million on quality improvement activities. The MLR is:
Correct answer: C - 85%
A hospital pays a cardiologist $800,000 annually. The cardiologist generates 7,000 wRVUs. Compensation surveys show the 75th percentile for cardiology is $750,000 for 6,500 wRVUs. The compliance concern is:
Correct answer: C - The per-wRVU rate may exceed market benchmarks, raising Stark and AKS compliance concerns
A health system tracks 'physician enterprise value' by combining direct practice financials with downstream revenue contribution. A family physician generating $600,000 in professional revenue at $700,000 in total cost appears to be a $100,000 loss. However, the physician generates $1.2 million in downstream hospital revenue. The true financial contribution is:
Correct answer: A - A $1.1 million gain from combined direct and downstream revenue minus total cost
An ACO's financial model projects $2 million in infrastructure costs in Year 1 and $1.5 million in shared savings. The Year 1 net financial result is:
Correct answer: D - A $500,000 net loss requiring organizational commitment to absorb startup costs
The Certified Healthcare Financial Professional (CHFP) (CHFP) exam is organized into 2 knowledge domains. These free practice questions are drawn from across them so you can see where you're strong and where to study:
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