Hospital revenue cycle What are the steps of the hospital revenue cycle?
Steps 1 to 4 happen before and during care; steps 5 to 8, after discharge. At step 7, each denial opens an appeal and re-review loop before the reversed amount is paid. Produced by Accrua.
See in the guide: Hospital revenue cycle: the 8 steps, where money is lost and how to measure itRevenue cycle in clinics and diagnostic centers vs. hospitals Revenue cycle in clinics vs. hospitals: in authorization, shorter deadlines and more volume
Source: ANS — Normative Resolution (RN) 566/2022, art. 3 · Produced by Accrua. Maximum care deadlines for health plan members, in business days.
See in the guide: Revenue cycle in clinics and diagnostic centers vs. hospitals: what changes in billingRevenue cycle vs. hospital billing Where billing ends and the rest of the cycle begins
Sources: ANS — TISS Organizational Component 202609 and Technical Note 25/2020/GASNT; Anahp — Observatório Anahp 2025 and Balanço Observatório Anahp, March 2026. The eight stages of the revenue cycle in Brazilian hospitals, the band that belongs to billing, and what each payment-time clock sees. Produced by Accrua.
See in the guide: Revenue cycle vs. hospital billing: what's the differenceDenials committee Denials committee: the monthly cycle, from reason to root cause
The denials committee's monthly cycle: each prioritized reason returns to the agenda until the metric drops. Operating model recommended by Accrua (management practice, not a regulatory requirement). Produced by Accrua.
See in the guide: Denials committee: how to set up and run the meeting that fixes the sourceFront end, middle and back end Front end, middle and back end: each revenue cycle phase has owners, deliverables and a deadline
The three phases of the revenue cycle, the responsible areas and the account handoffs. Source: stages from the Hospital revenue cycle guide; phase split as in HFMA material (2024). Produced by Accrua.
See in the guide: Revenue cycle stages: who does what in the front end, middle and back endDischarge-to-bill time Discharge-to-bill time: an account goes through four milestones and three segments
Hospital account timeline: the hospital controls the time from discharge to submission; the health plan, from submission to payment. Sources: HFMA MAP Keys; ANS, Technical Note 25/2020; ANS, TUSS table 38; Law 9,656/1998, art. 17-A. Produced by Accrua.
See in the guide: Hospital claim closing: how to reduce discharge-to-bill timeWhere hospitals lose money Revenue leaks at five points in the cycle
Source: Anahp (Brazilian National Association of Private Hospitals) — Observatório Anahp 2025 (2024 data) and Balanço Observatório Anahp, March 2026 (2025 data). The five revenue leaks by revenue cycle stage; only denial appears on the health plan's claim review statement. Produced by Accrua.
See in the guide: Hospital revenue leakage: a map of where hospitals lose moneyIntegrating medical records and billing Medical records and billing: where information gets lost between care and the claim
An item goes through five handoffs between clinical care and the claim; reconciliation before submission sends each discrepancy back to the originating team. Source: Accrua, based on CFM Resolutions 1,638/2002 and 1,821/2007 and Cofen Resolution 754/2024 (Brazil). Produced by Accrua.
See in the guide: Integrating medical records and billing: how clinical care protects revenueRevenue Cycle Management (RCM) How RCM adapts to a Brazilian hospital
Sources: HFMA — MAP Keys (29 KPIs in 5 groups); ANS — RN 501/2022, TISS standard 202609, RN 503/2022 and RN 623/2024. The five US revenue cycle KPI groups and their equivalent in a Brazilian hospital. Produced by Accrua.
See in the guide: Revenue Cycle Management (RCM): what it is and how it works in Brazilian hospitalsHospital billing department Hospital billing department: organize by step, by payer or by claim type?
Hospital billing department workflow and owner of each step. Source: Accrua, based on Law 12,842/2013, Law 7,498/1986, Cofen Resolution 720/2023 and Law 9,656/1998, art. 17-A. Produced by Accrua.
See in the guide: Hospital billing department: structure, roles and staffing









