Memorial Hospital calculated certain performance measures from their 2017 financial statements listed below.

The same performance measures for 2016 are listed for comparison.

Please indicate if the increase or decrease from 2016 to 2017 in these performance measures is beneficial to the organization or not and explain why.

This questions is asking for the increase or decrease of each individual performance measure to be analyzed (positive or negative contribution to the organization) and explained.

It is NOT asking for an overall analysis of the numbers. Please list if the performance measure increasing or decreasing is good or bad for the organization and why

	2017	2016
Total margin percentage	7.2	7.5
Operating margin percentage	4.14	5.15
Nonoperating revenue %	5.76	5.42
ROE percentage	9.02	9.94
Current liquidity	1.88	1.61
Days in Accounts Receivable	31	28
Days cash on hand	45	36
Equity financing percentage	52.46	54.30
Long term debt to equity %	64.2	54.8
Cash flow to debt %	9.65	22.71
Times interest earned	6.63	10.81
Total asset turnover	0.66	0.72
Fixed asset turnover	1.52	1.75
Current asset turnover	4.41	5.14