Ledger & Oak
INDUSTRIES / HOSPITALS & HEALTHCARE

Your hospital makes enterprise-sized decisions without an enterprise Decision Support team. We provide one.

Rural, critical access and community hospitals face the same questions as large systems: what a service line truly costs, which payer contract is underpaying and whether next year's budget will hold. We deliver the cost accounting, modeling and reporting to answer them, as a service.

Contact our healthcare practice →   Read the pilot brief

THE COMMUNITY HOSPITAL LANDSCAPE
5,121
U.S. community hospitals
1,797
rural community hospitals
1,388
critical access hospitals
1,554
independent community hospitals, not part of a health system

WHERE WE HELP

Hospitals that need Decision Support but cannot staff it full time.

No one owns Decision Support

The hospital has an EHR, a general ledger and payroll, but no analyst or platform turning that data into cost and margin by service line.

A payer contract is up for renewal

Leadership suspects a contract is underpaying but cannot model the net revenue impact of the proposed terms before the negotiation.

Supplemental payments drive the margin

Medicaid, DSH and other supplemental programs make the difference between a loss and a break-even year, and the timing and filings are hard to manage with a small team.

New funding, new reporting

Rural Health Transformation funding created under the One Big Beautiful Bill Act brings applications, budgets and reporting obligations that a two-person finance office was not built to carry.

The board wants better answers

Board and finance committee members ask what a service costs, how the hospital compares with peers and what the forecast shows, and the monthly packet does not answer them.

Behavioral health cost reporting

Community behavioral health providers spend weeks each year assembling detailed state cost reports by hand.

WHAT WE DELIVER

01

Decision Support as a service

We host and operate a Decision Support platform for you, load your data each month and deliver the reports and dashboards leadership uses.

02

Cost accounting

True cost at the department, service line, procedure and patient level, built from direct and indirect costs.

03

Net revenue modeling

Commercial and governmental reimbursement terms translated into models that predict collections and the effect of payer mix and volume.

04

Payer contract analysis

Contract-by-contract performance and modeled scenarios that support your team in negotiation. Your leadership makes the decisions and leads the negotiation.

05

Benchmarking

Comparison with peer hospitals and with your own history to find efficiencies and areas for improvement.

06

Medicaid, DSH and supplemental payments

Review of cost reports and supplemental program filings, and forecasting of program timing so cash planning reflects reality.

07

Rural Health Transformation support

Application writing, budgets and the reporting structure behind Rural Health Transformation funding.

08

Budgeting and flex budgeting

Operating, capital and per-unit flexible budgets with variance analysis leadership can act on.

09

Board reporting

A monthly executive and board packet that explains performance in plain language, delivered on schedule.

DECISION SUPPORT PILOT

Up to five rural hospitals. Six to nine months.

Our pilot with Oi Health brings true cost accounting and a monthly executive packet to rural hospitals, with Ledger & Oak handling the implementation so the burden on hospital staff stays minimal.

Read the pilot brief

HOW AN ENGAGEMENT WORKS

Prove the value first, then build a lasting partnership.

STEP 01

Assessment

We start with a focused review of your numbers, systems and the decision in front of you, and we tell you plainly what we would do and what it would take.

STEP 02

Project-based retainer

Work begins as a defined project or a modest retainer with monthly deliverables, so you see the value in your own numbers before any long-term commitment.

STEP 03

Ongoing partnership

Hospitals that continue move to an ongoing agreement sized to the scope of work, with clear terms, defined deliverables and regular review, so the commitment always reflects the value delivered.

THE DECISION SUPPORT DISCIPLINE

Our healthcare work is where the Decision Support discipline was formed: cost accounting, net revenue modeling, benchmarking and budgeting built inside hospital finance. Every other sector we serve uses the same methods.

See the core capabilities →

Bring enterprise Decision Support to your hospital.

Tell us about your hospital, your systems and the decision in front of you. We will respond with how we would approach it.