Author: Bart Palmisano

  • The strange history of revenue recognition

    When we first started our company in the late 80’s, the focus was on managing orthodontic practices. One key question was how to properly account for revenue in a way that matched the actual work being done on the contracts that provided the income for every serviced practice. The original system developed in the early…

  • Margins: How high can they go?

    We hear nearly nonstop discussion about where orthodontic profit margins should be. For a mature practice of at least 2 years old, that number has generally been quoted as 50% before any associate or owner docrtor compensation. For a general breakdown of that, the cost percentages might be along the lines of: employee costs –…

  • The fallacy of per patient metrics

    So many analysts and sales people have made the fatal mistake of basing computations and pitches based on per patient metrics. The speech goes something like this: if you use our product on a patient, you’ll use 20% less staff time for that patient. On its surface, that sounds great. Who wouldn’t want to reduce…