{"id":38132,"date":"2026-10-16T10:12:42","date_gmt":"2026-10-16T14:12:42","guid":{"rendered":"https:\/\/www.sage.com\/en-us\/blog\/?p=38132"},"modified":"2026-10-16T10:12:44","modified_gmt":"2026-10-16T14:12:44","slug":"orthopedic-group-budgeting-annual-plan-monthly-reforecast","status":"publish","type":"post","link":"https:\/\/www.sage.com\/en-us\/blog\/orthopedic-group-budgeting-annual-plan-monthly-reforecast\/","title":{"rendered":"Orthopedic group budgeting: from annual plan to monthly reforecast"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--standard\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-us\/blog\/category\/money-matters\/\" class=\"entry-header__link\">Money Matters<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tOrthopedic group budgeting: from annual plan to monthly reforecast\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\tOrthopedic group budgets drift as case mix, implant costs and payer mix move. Learn how a monthly budget vs actual review and reforecast keep plans useful.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"col col-8 col-lg-4 entry-header__image\">\n\t\t\t<figure class=\"entry-header__thumbnail js-hero-section\">\n\t\t\t\t<img decoding=\"async\" width=\"1215\" height=\"810\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1386963158-1215x810.jpg\" class=\"entry-header__thumbnail-image\" alt=\"\" fetchpriority=\"high\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1386963158-1215x810.jpg 1215w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1386963158-768x512.jpg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1386963158.jpg 1440w\" sizes=\"(max-width: 1215px) 100vw, 1215px\" \/>\t\t\t<\/figure>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \">Published <time class=\"entry-date published\" datetime=\"2026-10-16T10:12:42-04:00\">October 16, 2026<\/time><\/span><span class=\"reading-time\"> min read<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"Orthopedic group budgeting: from annual plan to monthly reforecast\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/en-us\/blog\/orthopedic-group-budgeting-annual-plan-monthly-reforecast\/\"\n\t\t\tdata-share-text=\"Please read this interesting article\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Share<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copy Link<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copied<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/en-us\/blog\/author\/nickbenson\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2026\/09\/nick-benson-350x350.jpg\" class=\"entry-author__image\" alt=\"Nick Benson\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2026\/09\/nick-benson-350x350.jpg 350w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2026\/09\/nick-benson-768x768.jpg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2026\/09\/nick-benson-810x810.jpg 810w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2026\/09\/nick-benson.jpg 1024w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Nick Benson<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">An orthopedic group&#8217;s budget reflects assumptions about volume, schedules, costs and payer mix. Keep it as the approved baseline, and let a separate reforecast show what has changed and what leaders now expect.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This post covers why orthopedic budgets drift, how to run a monthly budget vs actual review that ends in decisions, and how to carry its findings into a reforecast leaders can plan around.<\/p>\n\n\n<section id=\"key-takeaways\" class=\"wp-block-sage-key-takeaways\"><div class=\"sage-key-takeaways__inner\"><h2 class=\"wp-block-heading has-h-3-font-size\">Key takeaways<\/h2>\n<ul class=\"wp-block-list\">\n<li>Keep the approved budget as a fixed baseline and save reforecasts as separate versions, so leaders see budget, latest forecast and actual side by side.<\/li>\n\n\n\n<li>Budget from the drivers that move an orthopedic P&amp;L: case volume and mix by site, provider schedules and block time, implant cost per case, payer mix, physician compensation and staffing.<\/li>\n\n\n\n<li>Review budget vs actual by site and service line each month, and split material variances into volume, mix and price or unit cost.<\/li>\n\n\n\n<li>Separate timing differences from lasting changes, and update the forecast periods affected by either.<\/li>\n\n\n\n<li>Build the budget in the ledger&#8217;s entity, site and service line structure, so actuals compare with plan without remapping.<\/li>\n<\/ul>\n<\/div><\/section>\n\n\n<h3 id=\"h-what-we-ll-cover\" class=\"wp-block-heading\">What we&#8217;ll cover<\/h3>\n\n\n<?xml encoding=\"utf-8\" ?><div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><ul><li><a href=\"#h-why-an-orthopedic-budget-drifts\" data-level=\"2\">Why an orthopedic budget drifts<\/a><\/li><li><a href=\"#h-build-the-budget-from-drivers\" data-level=\"2\">Build the budget from drivers<\/a><\/li><li><a href=\"#h-a-monthly-budget-vs-actual-review-that-leads-to-decisions\" data-level=\"2\">A monthly budget vs actual review that leads to decisions<\/a><\/li><li><a href=\"#h-from-annual-budget-to-monthly-reforecast\" data-level=\"2\">From annual budget to monthly reforecast<\/a><\/li><li><a href=\"#h-what-the-reforecast-is-for\" data-level=\"2\">What the reforecast is for<\/a><\/li><li><a href=\"#h-choosing-orthopedic-practice-financial-planning-software\" data-level=\"2\">Choosing orthopedic practice financial planning software<\/a><\/li><li><a href=\"#h-reporting-behind-the-decisions-at-ventura-orthopedics-and-osmc\" data-level=\"2\">Reporting behind the decisions at Ventura Orthopedics and OSMC<\/a><\/li><li><a href=\"#h-frequently-asked-questions\" data-level=\"2\">Frequently asked questions<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 id=\"h-why-an-orthopedic-budget-drifts\" class=\"wp-block-heading\">Why an orthopedic budget drifts<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Annual budgets are set months ahead, and some are little more than last year&#8217;s revenue per entity grown by a percentage. For a <a href=\"https:\/\/www.sage.com\/en-us\/industry\/healthcare\/orthopedics\/\">multi-site orthopedic group<\/a> running clinics, PT\/OT, imaging and, in many cases, an ambulatory surgery center (ASC), that approach hides the variables that move results.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Case volume and mix.<\/strong> A partner takes leave, a new surgeon needs months to build a full schedule, and procedures shift between hospital and ASC settings. Each change lands at a specific site and service line.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Implant and supply cost per case.<\/strong> Include implant costs wherever the operation being budgeted bears them. Changes in vendor pricing and procedure mix then move supply cost per case.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Payer mix.<\/strong> Commercial, government and workers&#8217; compensation payers each pay differently for the same procedure. Case volume can be on plan while revenue per case is not.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Staffing and ancillaries.<\/strong> Staffing follows capacity and workload, which don&#8217;t always move in step with volume. Forecast imaging and therapy from expected demand and available capacity.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Keep the approved assumptions for comparison, then revise the outlook as evidence changes.<\/p>\n\n\n\n<h2 id=\"h-build-the-budget-from-drivers\" class=\"wp-block-heading\">Build the budget from drivers<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">We recommend <a href=\"https:\/\/www.sage.com\/en-us\/accounting-software\/financial-planning-budgeting\/\">budgeting<\/a> revenue from expected cases or visits and net revenue per case or visit, by site and service line. Model variable costs, fixed commitments and staffing capacity separately. Test volume against clinic sessions, operating room availability and staffing. Model physician compensation under the actual pay plans, including work relative value units (wRVUs) or collections where the plans use them. Phase the year by the group&#8217;s own seasonal pattern and planned schedule changes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Build the budget in the ledger&#8217;s structure (the same entities, site and service line dimensions, and accounts), so actuals line up with plan without remapping. Also write down the assumption behind each driver, such as a new surgeon&#8217;s expected cases in their first months, so a variance can be traced to the assumption that changed.<\/p>\n\n\n\n<h2 id=\"h-a-monthly-budget-vs-actual-review-that-leads-to-decisions\" class=\"wp-block-heading\">A monthly budget vs actual review that leads to decisions<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Once the month&#8217;s actuals are final, run the review in the same order each month, so it ends in a short list of actions:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Start with sites and service lines.<\/strong> Compare revenue and costs with budget, using agreed dollar and percentage thresholds for follow-up.<\/li>\n\n\n\n<li><strong>Explain material variances.<\/strong> Split each into volume, procedure or payer mix, and price or unit cost, comparing like-for-like activity. Calculate the three effects in the same order every month, so no change is counted twice.<\/li>\n\n\n\n<li><strong>Check timing and actuals.<\/strong> A procedure moved into next month is a timing change. A late invoice may point to a missing accrual, so correct accounting errors before reading anything into performance.<\/li>\n\n\n\n<li><strong>Update the outlook.<\/strong> Put temporary shifts into the months they affect, and carry lasting changes, such as a surgeon cutting clinic sessions, into future drivers.<\/li>\n\n\n\n<li><strong>Assign an owner.<\/strong> Each material issue goes to the practice administrator, ASC manager, service line lead or physician leader who will follow it up.<\/li>\n<\/ol>\n\n\n\n<h2 id=\"h-from-annual-budget-to-monthly-reforecast\" class=\"wp-block-heading\">From annual budget to monthly reforecast<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A reforecast leaves the approved budget intact and adds a current view of where the year is heading. Each month, it combines actuals for the months already closed with a forecast for the months ahead. Some groups forecast to the fiscal year end; others roll the horizon forward a month at a time, so the outlook keeps the same length.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Update only the drivers that changed: volume by surgeon and site, payer mix, implant and supply cost per case, staffing and the timing of capital purchases. Record what changed and why. To judge forecast accuracy, compare each month&#8217;s actuals with the forecast saved before that month began.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Show partners and the board three numbers together: the approved budget, the latest outlook and actuals. Keep earlier forecasts too: they separate performance against plan from forecast accuracy.<\/p>\n\n\n\n<h2 id=\"h-what-the-reforecast-is-for\" class=\"wp-block-heading\">What the reforecast is for<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A reforecast earns its place when it changes a decision before the quarter ends. In an orthopedic group, that usually means:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Cash and distributions:<\/strong> how much cash the group will collect, and when, allowing for the lag between a case and payment, before partners or the board approve distributions.<\/li>\n\n\n\n<li><strong>Hiring:<\/strong> timing new clinical and therapy staff against expected volume rather than last year&#8217;s plan.<\/li>\n\n\n\n<li><strong>Capital spending:<\/strong> committing to imaging equipment, a new clinic or added ASC capacity with the cash effect visible.<\/li>\n\n\n\n<li><strong>Lenders and sponsors:<\/strong> run the forecast through the financing agreement&#8217;s own definitions and testing dates to see whether covenant pressure is building.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"h-choosing-orthopedic-practice-financial-planning-software\" class=\"wp-block-heading\">Choosing orthopedic practice financial planning software<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Spreadsheets can carry the budget for a single practice. As sites and entities are added, workbooks multiply, versions drift and actuals are pasted in every month. When you evaluate orthopedic practice financial planning software, test it against your own budget:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>One structure for plan and actuals,<\/strong> by entity, site and service line, with the <a href=\"https:\/\/www.sage.com\/en-us\/accounting-software\/ledger-accounting\/\">general ledger<\/a> as the source of financial actuals and the relevant operational systems as the source of visit, case and wRVU data.<\/li>\n\n\n\n<li><strong>Driver-based inputs<\/strong> that site and service line leaders can update, with a record of who changed what.<\/li>\n\n\n\n<li><strong>Saved versions:<\/strong> the approved budget locked, each reforecast kept, and any two comparable.<\/li>\n\n\n\n<li><strong>A group roll-up,<\/strong> so each entity&#8217;s plan consolidates the same way its actuals do in a <a href=\"https:\/\/www.sage.com\/en-us\/accounting-software\/multi-entity\/\">multi-entity<\/a> structure.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.sage.com\/en-us\/sage-business-cloud\/intacct\/\">Sage Intacct<\/a> tracks performance by site, surgeon, payer and service line through dimensions, and automates multi-entity <a href=\"https:\/\/www.sage.com\/en-us\/accounting-software\/consolidation-accounting\/\">consolidation<\/a>. Separately licensed Sage Intacct Planning adds driver-based models, what-if scenarios and rolling forecasts, and integrates with Sage Intacct&#8217;s financial data and dimensions.<\/p>\n\n\n\n<h2 id=\"h-reporting-behind-the-decisions-at-ventura-orthopedics-and-osmc\" class=\"wp-block-heading\">Reporting behind the decisions at Ventura Orthopedics and OSMC<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.sage.com\/en-us\/success-stories\/ventura-orthopedics\/\">Ventura Orthopedics<\/a> grew rapidly before its move to Sage Intacct, acquiring a physical therapy practice and expanding to six locations. Each expansion meant manually adding new codes to its accounting system to meet its reporting needs. Sage Intacct let it track financials by department, provider, location, practice, business unit and service type, and it reduced manual processes with the same number of finance team personnel. &#8220;The system&#8217;s deep insights help us know if we&#8217;re on track or not and make changes very nimbly,&#8221; said John Hughes, Ventura&#8217;s CFO at the time. &#8220;I get the reporting I need to efficiently redirect the ship.&#8221;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At the <a href=\"https:\/\/www.sage.com\/en-us\/success-stories\/orthopedic-and-sports-medicine-center\/\">Orthopedic and Sports Medicine Center (OSMC)<\/a>, every report once meant exporting data into Excel. OSMC went on to use the dimensional general ledger in Sage Intacct. &#8220;I have more confidence in our books and time to produce forecasts, identify trends, and make informed data-backed decisions,&#8221; said Lichelle Boyd, OSMC&#8217;s CFO at the time.<\/p>\n\n\n<section class=\"wp-block-sage-faq\">\n\t\n<h2 id=\"h-frequently-asked-questions\" class=\"wp-block-heading\">Frequently asked questions<\/h2>\n\t\t\t<div class=\"faq-items\">\n\t\t\t<div class=\"wp-block-sage-faq-item\" id=\"faq-item-76823d78\">\n\t<div class=\"faq-item-question\">\n\t\t\n<h3 id=\"h-how-is-a-reforecast-different-from-a-budget\" class=\"wp-block-heading\"><strong>How is a reforecast different from a budget?<\/strong><\/h3>\n\t<\/div>\n\t\t\t<div class=\"faq-item-answer\">\n\t\t\t\n<p class=\"wp-block-paragraph\">The budget is the plan approved before the year starts, and it stays fixed as the baseline. A reforecast updates the outlook during the year, combining actuals to date with revised drivers for the remaining months. Comparing actuals with both shows progress against plan and whether the outlook is holding.<\/p>\n\t\t<\/div>\n\t<\/div>\n<div class=\"wp-block-sage-faq-item\" id=\"faq-item-fa68edc3\">\n\t<div class=\"faq-item-question\">\n\t\t\n<h3 id=\"h-how-often-should-an-orthopedic-group-reforecast\" class=\"wp-block-heading\"><strong>How often should an orthopedic group reforecast?<\/strong><\/h3>\n\t<\/div>\n\t\t\t<div class=\"faq-item-answer\">\n\t\t\t\n<p class=\"wp-block-paragraph\">We recommend monthly for multi-site groups, because case volume, payer mix and implant costs move month to month. Update the drivers that changed rather than rebuilding the plan. If finance capacity is limited, set up a quarterly process first and move to monthly once it runs smoothly.<\/p>\n\t\t<\/div>\n\t<\/div>\n\t\t<\/div>\n\t<\/section>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.sage.com\/en-us\/success-stories\/ventura-orthopedics\/\">Read the Ventura Orthopedics customer story<\/a> to see how its finance team tracked locations, providers and service types as the practice grew.<\/p>\n\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Take a coffee break with Sage<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p><!-- wp:paragraph --><\/p>\n<p class=\"\">Interactive Demo<\/p>\n<p><!-- \/wp:paragraph 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\/>\t\t\t<\/div>\n<\/div>\n\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Browse more topics from this article<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-us\/blog\/hub\/business-intelligence\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tBusiness intelligence\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-us\/blog\/hub\/cfo\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tCFO\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-us\/blog\/hub\/cloud-financial-management\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tCloud financial management\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explore more wisdom<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-38130 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-business-intelligence tag-cfo tag-cloud-financial-management business_type-growing-business industry-healthcare card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1215\" height=\"810\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1407611614-1215x810.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1407611614-684x384.jpg 684w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1407611614-768x512.jpg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1407611614-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommended<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-10-13T09:42:30-04:00\">October 13, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">7 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/en-us\/blog\/dental-group-month-end-close-replacing-consolidation-spreadsheet\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tDental group month-end close: replacing the consolidation spreadsheet\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tA multi-location dental group month-end close slows where systems and practices meet. See where the days go and what changes with one multi-entity ledger.\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">More on this Topic<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-38128 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-business-intelligence tag-cfo tag-cloud-financial-management business_type-growing-business industry-healthcare\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-us\/blog\/home-health-hospice-adding-branches-without-adding-close-days\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1399636016-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1399636016-684x384.jpg 684w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1399636016-768x512.jpg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1399636016-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-10-08T09:14:42-04:00\">October 8, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">7 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tHome health and hospice finance: adding branches without adding close days\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-38126 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-business-intelligence tag-cfo tag-cloud-financial-management business_type-growing-business industry-healthcare\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-us\/blog\/labor-cost-occupancy-by-community-weekly-senior-living-finance\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1401532985-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1401532985-684x384.jpg 684w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1401532985-768x512.jpg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1401532985-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-10-06T09:19:26-04:00\">October 6, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">6 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tLabor cost and occupancy by community: the weekly numbers senior living finance teams need\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-38049 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-business-intelligence tag-cfo tag-cloud-financial-management business_type-growing-business industry-healthcare\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-us\/blog\/orthopedic-practice-profitability-by-location-provider-service-line\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1404962439-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1404962439-684x384.jpg 684w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1404962439-768x512.jpg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1404962439-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-09-30T09:06:04-04:00\">September 30, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">7 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tOrthopedic practice profitability by location, provider and service line\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-22429 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-accounting-101 tag-business-intelligence business_type-small-business business_type-growing-business\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-us\/blog\/a-guide-to-generally-accepted-accounting-principles-gaap\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-1254783885-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-1254783885-684x384.jpg 684w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-1254783885-768x432.jpg 768w, https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2022\/04\/GettyImages-1254783885-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-09-30T06:11:54-04:00\">September 30, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">12 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tWhat is GAAP? Accounting principles defined\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Orthopedic group budgets drift as case mix, implant costs and payer mix move. Learn how a monthly budget vs actual review and reforecast keep plans useful.<\/p>\n","protected":false},"author":1939,"featured_media":20143,"menu_order":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_is_cornerstone":"","_yoast_wpseo_meta-robots-noindex":"","_yoast_wpseo_meta-robots-nofollow":"","_yoast_wpseo_opengraph-title":"","_yoast_wpseo_opengraph-description":"","_yoast_wpseo_opengraph-image":"","_yoast_wpseo_opengraph-image-id":"","_yoast_wpseo_twitter-title":"","_yoast_wpseo_twitter-description":"","_yoast_wpseo_twitter-image":"","_yoast_wpseo_twitter-image-id":"","_yoast_wpseo_schema_page_type":"","_yoast_wpseo_schema_article_type":"","_sage_video":false,"_yoast_wpseo_focuskeywords":"","_yoast_wpseo_keywordsynonyms":"","_yoast_wpseo_primary_category":"43","sage_membership_post_content_type":"","sage_membership_post_featured_video_id":"","sage_membership_post_video_type":"","sage_membership_post_featured_video_duration":"","post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"_pwl_sage_podcast_buzzsprout_src":"","footnotes":""},"categories":[43],"tags":[4,427,420],"business_type":[41],"lilypad":[],"context":[1080],"industry":[451],"persona":[100],"imagine_tag":[],"coauthors":[1079],"class_list":["post-38132","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-money-matters","tag-business-intelligence","tag-cfo","tag-cloud-financial-management","business_type-growing-business","industry-healthcare"],"sage_meta":{"region":"en-us","author_name":"Nick Benson","featured_image":"https:\/\/www.sage.com\/en-us\/blog\/wp-content\/uploads\/sites\/2\/2023\/09\/GettyImages-1386963158.jpg","imagine_tags":[]},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice US","distributor_original_site_url":"https:\/\/www.sage.com\/en-us\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/posts\/38132","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/users\/1939"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/comments?post=38132"}],"version-history":[{"count":3,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/posts\/38132\/revisions"}],"predecessor-version":[{"id":38363,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/posts\/38132\/revisions\/38363"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/media\/20143"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/media?parent=38132"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/categories?post=38132"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/tags?post=38132"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/business_type?post=38132"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/lilypad?post=38132"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/context?post=38132"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/industry?post=38132"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/persona?post=38132"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/imagine_tag?post=38132"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/en-us\/blog\/api\/wp\/v2\/coauthors?post=38132"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}