Orlando González, CPA, MBA
FP&A Professional | Healthcare Finance | Accounting & Financial Analysis
Welcome to My Business Passion.
My name is Orlando González, CPA, MBA, and I created My Business Passion to share practical knowledge, analysis, tools, and resources related to accounting, financial planning and analysis (FP&A), corporate finance, healthcare finance, auditing, financial reporting, and business performance.
My professional background combines accounting, finance, financial planning, and practical experience in the healthcare industry. My goal is to make complex financial concepts easier to understand and, more importantly, easier to apply in real-world business situations.
My Professional Background
I am a Certified Public Accountant (CPA) with an MBA in Finance and professional experience in financial planning and analysis.
My work has provided practical exposure to financial planning, budgeting, forecasting, financial analysis, management reporting, and operational performance. My healthcare finance experience has also provided an opportunity to work with financial issues that are particularly important to hospitals and healthcare organizations, including revenue cycle management, payer reimbursement, healthcare accounting, financial forecasting, and operational performance analysis.
My professional areas of interest and experience include:
- Financial Planning & Analysis (FP&A)
- Healthcare Finance
- Healthcare Accounting
- Financial Analysis
- Budgeting and Forecasting
- Financial Modeling
- Revenue Cycle Management
- Healthcare Revenue and Reimbursement
- Financial Reporting
- Accounting Standards
- Management Reporting
- Working Capital and Cash Flow Analysis
- Audit and Internal Controls
- Business Performance Analysis
Why I Created My Business Passion
Finance and accounting can often seem complicated because they combine technical rules, financial concepts, business decisions, and operational realities.
My objective with My Business Passion is to connect those areas.
Rather than focusing only on definitions, I try to explain how financial concepts work in practice.
For example, an article about accounts receivable should not stop at defining AR. It should also explain how AR affects:
Revenue → Billing → Collections → DSO → Cash Flow → Working Capital → Financial Performance
Likewise, a discussion of budgeting should go beyond a simple budget-versus-actual calculation. A useful FP&A analysis should help answer questions such as:
- Why did actual results differ from budget?
- Is the variance temporary or structural?
- What operational factors caused the variance?
- What assumptions should be changed?
- What could happen during the remainder of the year?
- What actions could management take?
This practical approach is one of the principles behind the content published on this website.
Healthcare Finance
Healthcare finance is one of the areas that particularly interests me because healthcare organizations combine complex financial, operational, accounting, and reimbursement environments.
Hospital financial performance can be influenced by factors such as:
- Patient volume
- Patient days
- Case mix
- Payer mix
- Contractual reimbursement
- DRG and APR-DRG reimbursement
- Per-diem arrangements
- Case rates
- Capitation
- Carve-outs
- Revenue cycle performance
- Denials and accounts receivable
- Length of stay
- Labor costs
- Supply costs
- Capital expenditures
- Cash flow
Understanding the financial results therefore requires more than simply reviewing an income statement.
It requires connecting financial results with operational activity.
This perspective influences much of the healthcare finance content published on My Business Passion.
Financial Planning & Analysis
FP&A is another important area of my professional focus.
Effective FP&A goes beyond preparing budgets and reports. It involves helping organizations understand performance, evaluate alternatives, forecast future results, and make better financial decisions.
Topics I explore include:
- Annual budgeting
- Rolling forecasts
- Variance analysis
- Scenario analysis
- Financial modeling
- Revenue forecasting
- Cost analysis
- Working capital
- Cash flow
- Key performance indicators
- Management reporting
- Business planning
- Financial performance evaluation
My approach is to connect financial analysis with the underlying business activity that produces the numbers.
Accounting and Financial Reporting
My accounting background also influences the content of this website.
I write about practical accounting concepts including:
- Financial statements
- Journal entries
- Adjusting entries
- Revenue recognition
- Lease accounting
- Depreciation
- Inventory accounting
- Accounts receivable
- Working capital
- Accounting estimates
- Financial reporting
- Internal controls
Where appropriate, I include examples, calculations, journal entries, formulas, tables, and practical applications.
The objective is not simply to explain an accounting rule, but to help readers understand how that rule can affect financial reporting and business decisions.
Accounting Standards
Accounting standards can be highly technical, particularly when applied to real-world transactions.
My content explores accounting topics such as ASC 606 Revenue Recognition and ASC 842 Lease Accounting, including practical considerations, calculations, examples, and financial statement implications.
When discussing accounting standards, I aim to distinguish between:
The accounting requirement → the financial calculation → the journal entry → the financial statement impact → the practical business implication.
Where appropriate, articles should also reference authoritative sources so readers can investigate the underlying guidance themselves.
A Practical Approach to Financial Analysis
One of my goals is to make financial analysis more actionable.
For example, a financial ratio by itself doesn’t necessarily tell management what to do.
A better analysis asks:
What changed, why did it change, what does it mean, and what should management consider doing next?
This approach can be applied to:
- Revenue
- Expenses
- EBITDA
- Operating margins
- Accounts receivable
- Liquidity
- Debt
- Working capital
- Cash flow
- Patient volumes
- Payer mix
- Labor costs
- Supply costs
- Budget variances
This is the type of analysis I strive to incorporate throughout My Business Passion.
What You Will Find on My Business Passion
The website focuses primarily on several related areas.
Accounting
Practical accounting concepts, financial reporting, accounting standards, journal entries, and financial statement analysis.
FP&A & Corporate Finance
Budgeting, forecasting, variance analysis, financial modeling, working capital, cash flow, and business performance.
Healthcare Finance
Healthcare revenue, reimbursement, revenue cycle management, payer contracts, hospital financial analysis, and healthcare accounting.
Audit & Internal Controls
Auditing, risk assessment, internal controls, audit procedures, fraud prevention, and financial statement analysis.
Forensic Accounting
Financial statement fraud, fraud indicators, forensic analysis, analytical procedures, and investigative concepts.
Finance Tools
Practical calculators, spreadsheets, financial models, and analytical tools designed to help readers apply financial concepts.
My Approach to Content
The content on My Business Passion is intended primarily for educational and informational purposes.
I believe useful financial content should be:
Practical. Clear. Analytical. Transparent.
Where possible, I use examples and calculations to demonstrate how concepts work. When discussing accounting standards, financial reporting, or other technical subjects, I encourage readers to consult the applicable authoritative guidance and qualified professionals for situations requiring professional advice.
The examples presented on this website may use hypothetical numbers and circumstances for educational purposes.
Professional Perspective
My perspective comes from combining formal education in finance and accounting with practical experience in financial planning and healthcare finance.
As a CPA and MBA in Finance, I approach financial topics from both an accounting and financial-management perspective.
That means looking not only at:
“What is the accounting treatment?”
but also:
“What does this mean financially, operationally, and for management decision-making?”
That distinction is particularly important in healthcare, where financial performance is closely connected to clinical activity, reimbursement structures, patient volumes, resource utilization, and operational performance.
Connect With Me
Thank you for visiting My Business Passion.
I hope the information, analysis, examples, and tools on this website help you better understand accounting and finance and apply those concepts to real-world situations.
Orlando González González, CPA, MBA
FP&A Professional | Healthcare Finance | Accounting & Financial Analysis
Disclaimer
The information published on My Business Passion is provided for general educational and informational purposes and should not be considered accounting, tax, investment, legal, or other professional advice.
Accounting standards, regulations, tax laws, and financial practices can change. Readers should consult the applicable authoritative guidance and an appropriately qualified professional regarding their specific circumstances.
Examples and calculations presented on this website may be hypothetical and are intended to illustrate concepts rather than provide advice regarding a particular individual or organization.