What type of analysis does not utilize comparative analysis?

Operating analysis is characterized by evaluating the internal operational performance of a healthcare entity without the immediate need to compare it to other organizations or benchmarks. This analysis focuses on examining specific elements such as efficiency, cost control, and the productivity of staff and resources over time. It assesses how operations align with strategic goals and identifies areas that could be optimized for performance improvement.

In contrast, other forms of analysis typically incorporate comparative measures. Trend analysis, for example, looks at data over a period of time to identify patterns and shifts, which inherently involves comparing data points across various time frames. Financial statement analysis often incorporates ratios and metrics that compare current performance against historical data or industry benchmarks. Vertical analysis, meanwhile, examines financial statements by expressing each item as a percentage of a base amount (such as total revenue or total assets), which also necessitates comparative insights.

Therefore, while operating analysis focuses on the internal workings and efficiencies within a healthcare organization without immediate comparisons to external data or standards, the other analyses mentioned involve comparisons in terms of trends, performance ratios, and percentages, making operating analysis distinct in its approach.