"Identifying Information: Name","Corporate Services Expense Ratio (CSER)"
"Identifying Information: Short/Other Names","Administrative Service Expense as a Percentage of Total Expense (previously called Administrative Expenses)"
"Identifying Information: Description","This indicator measures the percentage of the legal entity's total expenses that were spent in administrative departments such as finance and human resources."
"Background, Interpretation and Benchmarks: Rationale","The indicator can be used by legal entities to determine whether their administrative expenses should be increased or decreased relative to their total expenses.The indicator is influenced by finance, administrative, human resources and communications expenses, in proportion to total expenses.This indicator can be used to improve cost-efficiency."
"Background, Interpretation and Benchmarks: Interpretation","A high percentage indicates that administrative costs are a large portion of total expenses; a low percentage indicates that administrative costs are a small portion of total expenses. "
"Background, Interpretation and Benchmarks: HSP Framework Dimension","Efficient allocation of resources"
"Background, Interpretation and Benchmarks: Areas of Need","Not applicable"
"Background, Interpretation and Benchmarks: Targets/Benchmarks","Not applicable"
"Available Data Years","2017
 to 2021"
"Available Data Years: Type of Year",Fiscal
"Availability of Results: Geographic Coverage","Newfoundland and Labrador"
"Reporting Level/Disaggregation",National
"Reporting Level/Disaggregation: Other reporting level/disaggregation","Others: This indicator is calculated at the level of the legal entity and then aggregated to the regional, provincial/territorial and national levels. For Quebec, the établissement is the legal entity. For Ontario, hospitals and non-hospitals are the legal entities. For Yukon, the Yukon Hospital Corporation is the legal entity. For all other jurisdictions, the regional health authority is considered the legal entity. In Ontario, non-hospitals are not reported at the facility level but are included in local health integration network (LHIN) and province-level calculations. Some non-hospitals are excluded due to data quality concerns.  Results for Manitoba and British Columbia are reported only at the provincial level due to certain limitations. "
"Result Updates: Indicator Results","Web Tool:Your ºìÁì½í¹Ï±¨ System: In DepthPDF:Accessing Indicator Results on Your ºìÁì½í¹Ï±¨ System: In Depth (PDF)"
"Update Frequency","Every year"
"Result Updates: Latest Results Update Date","May 2023"
"Result Updates: Updates","Not applicable"
"Indicator Calculation: Description","The indicator is calculated by dividing the legal entity's administrative expenses net of recoveries (including expenses for administration, finance, human resources and communications) by total expenses net of recoveries.The unit of analysis of this indicator is a dollar of expense. The indicator is expressed as the percentage of total expenses that are in administrative departments. The indicator is calculated by fiscal year."
"Indicator Calculation: Type of Measurement","Percentage or proportion"
"Denominator: Description:","The denominator includes all expenses net of recoveries."
"Denominator: Inclusions:","Codes include, for all functional and accounting centres, 7* and 8*, as well as secondary financial accounts 1 2* and 3* to 9*. External recoveries are netted to reflect the organization's expenses only."
"Denominator: Exclusions:","Internal recoveries (except for 1 28 Sales Revenue) are netted to offset interdepartmental transfers.Amortization — Undistributed (9 50) and Net Gain or Loss on Disposal — Undistributed (9 51)"
"Numerator: Description:","The numerator includes all expenses associated with the administrative, finance, human resources and communications functional centres."
"Numerator: Inclusions:","Codes include functional centres 7* 1 10, 7* 1 15, 7* 1 20 and 7* 1 30, as well as secondary financial accounts 1 2* and 3* to 9*. External recoveries are netted to reflect the organization's expenses only."
"Numerator: Exclusions:","Internal recoveries (except for 1 28 Sales Revenue) are netted to offset interdepartmental transfers.Amortization — Undistributed (9 50) and Net Gain or Loss on Disposal — Undistributed (9 51)"
"Method of Adjustment: Other method of adjustment:","Not applicable "
"Adjustment Applied",None
"Indicator Calculation: Geographic Assignment","Place of service"
"Data Sources",CMDB
"Quality Statement: Caveats and Limitations","The indicator is calculated at the legal entity level. For most jurisdictions, this is the health region. However, for Quebec, the établissement is the legal entity; for Ontario, hospitals and non-hospitals are the legal entities; and for Yukon, the Yukon Hospital Corporation is the legal entity. In Ontario, non-hospitals are not reported at the facility level but are included in LHIN and province-level calculations. Some non-hospitals are excluded due to data quality concerns.  Results for Manitoba and British Columbia are reported only at the provincial level due to certain limitations. "
"Quality Statement: Trending Issues","Not applicable"
"Quality Statement: Comments","Not applicable"
References,"Not applicable"