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[dropcap]W[/dropcap]aste. Once you start to see it, it's everywhere. It comes from lean thinking, was pioneered by Toyota, and manifests itself in 8 primary ways (see the image below). I want to focus on only one: waiting.

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The Waste Room

One loose way to see waste is anything not valued by the customer, or any time spent waiting for the next step in a process. This can be seen easily if you are in a procedure and waiting for the assistant to bring something into the treatment room. Any time spent waiting on additional materials is waste.

One of the worst areas of waste is the first experience the patient has with the practice – the “waiting” room. We need to eliminate this idea, if not the room altogether. Hard to do? Pioneer Virginia Mason Health System did it using lean principles adapted from Toyota. 

The main emphasis here is to make sure your waiting room is not “waste,” and get patients in on time. Call it a “Reception Area” or something else, and make it for those who are accompanying patients to their visit.

Patients Expect It

Unfortunately, most patients in medical facilities expect to wait, i.e., they expect waste. The fortunate news is you can surpass their expectations. Show them you respect their time and they are more likely to respect yours. If you want patients to show up on time, then you should run your practice in such a way to get them back on time.

Movie tickets or gift cards are a great way to wow a patient. Have something on hand so that if you run 15-20 minutes past their scheduled appointment time (not when they actually show up), you can let them know you were aware of falling behind. Say something like, “Today we had to take care of someone [insert reason, e.g., a customer in a lot of pain]. We apologize for not getting you back sooner. Please enjoy this free movie ticket as compensation for us not being on time.”

This will likely surpass their expectations and is likely to “wow” the patient. If you are consistently giving away movie tickets for this reason, then you have a scheduling system problem (a topic for another post).

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Kaizen!

The great news is you can begin to eliminate waste and increase value, day by day, one small chunk at a time. It's the Japanese idea of “Kaizen,” or continuous improvement.

Get your team to identify waste and get creative about ways to overcome it. You start to see processes and systems everywhere, including in your daily routine. Walk through your practice from the patient's point of view and see what they see. Anything they don't value, consider removing it.

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LACY HILL

DIRECTOR OF ACCOUNTS RECEIVABLE

Lacy Hill brings over 13 years of experience in the dental field, with specialized expertise in insurance aging and doctor credentialing. Her attention to detail and deep understanding of dental office operations make her an invaluable asset to the practice. Lacy is proud to serve her community with integrity and professionalism.

Outside of work, she enjoys spending time with her husband and their three children. Lacy is also actively involved in her church’s youth program, where she is passionate about mentoring and supporting young people.

MASON GARDNER, CPA

DENTAL ACCOUNTANT

Mason Gardner, CPA, CMA, CFM, is a seasoned financial executive with over 25 years of experience in both public and private accounting. As a former Chief Financial Officer and a licensed CPA, Mason has built a career distinguished by strategic leadership, operational excellence, and financial integrity. He also holds credentials as a Certified Management Accountant (CMA) and is Certified in Financial Management (CFM), bringing a comprehensive approach to corporate finance and strategic planning.

In addition to his extensive accounting background, Mason has significant experience in real estate.  He regularly advises clients on entity structuring, tax planning, and business acquisitions, helping entrepreneurs and business owners make sound financial decisions that consider tax optimization as they align with long-term goals.

Mason is an accomplished entrepreneur, owning and operating multiple businesses, including successful dental practices. His hands-on business ownership experience gives him a unique understanding of the operational and financial challenges faced by growing companies.

Outside of his professional endeavors, Mason enjoys spending time with family, boating, adventure biking, mountain biking, ranching, and working on home improvement projects.

JOSH HURST, CPA

DENTAL ACCOUNTANT

Josh Hurst holds a Bachelor of Science and a Master’s Degree in Accounting with honors, as well as a Master’s in Business Administration. A licensed Certified Public Accountant in the state of Utah, Josh brings over nine years of experience in public accounting, having advanced to the role of manager at Hinton Burdick, the largest CPA firm in Southern Utah.

Josh specializes in tax planning and entity structuring strategies that legally minimize tax liabilities. He also has deep expertise in business valuation and litigation support services. His work spans a wide range of industries, including construction, retail, real estate, manufacturing, and professional services.

In addition to his accounting practice, Josh is a serial entrepreneur who owns and operates three other businesses, providing him with firsthand experience and unique insight into the challenges and opportunities faced by business owners.

He is an active member of the American Institute of Certified Public Accountants (AICPA) and the Utah Association of Certified Public Accountants (UACPA).

DAVID GERTSCH, CPA

DENTAL ACCOUNTANT

David Gertsch earned both his Bachelor of Science and Master’s Degree in Accounting with honors from Southern Utah University. With over nine years of experience as a Certified Public Accountant, David began his career at Deloitte & Touche—one of the prestigious “Big Four” accounting firms—where he quickly rose to the position of manager.

Throughout his career, David has provided auditing and accounting services to major resort and casino operations across Nevada, Pennsylvania, Missouri, Louisiana, and California. His expertise extends to internal control evaluations, SEC audits and reviews, IPO readiness, budgeting, financial statement preparation, business planning, and general management consulting.

David has worked with a wide range of clients including casinos, hotels, gaming manufacturers, REITs, medical and dental practices, retailers, law firms, pharmaceutical companies, and other diverse businesses. His experience spans organizations of all sizes—from Fortune 500 companies to local governments and small businesses.

As the founder of HGG Advisors, David now focuses his practice on serving professional service firms. He is a licensed CPA in both Nevada and Utah and is an active member of the American Institute of Certified Public Accountants (AICPA) and the Utah Association of Certified Public Accountants (UACPA).

In addition to his client work, David regularly leads internal trainings and workshops at Deloitte, HintonBurdick, and HGG Advisors. Committed to both professional excellence and community service, he looks forward to building trusted partnerships and delivering impactful results for your organization.