"Understanding CMS Cost Reporting Data: A Complete Guide."

This comprehensive guide explains the significance of CMS cost reports, which are official forms filed annually by healthcare providers, particularly hospitals, to the Centers for Medicare & Medicaid Services (CMS). These reports offer detailed insights into a facility's financial performance, encompassing information such as facility characteristics, utilization data, costs and charges by department, Medicare settlement data, and financial statements. The primary objective is to provide a complete picture of healthcare facilities' financial status and cost structures, aiding decision-makers, scholars, and consumers in understanding the financial health of these institutions.

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