Accounts Receivable and Information Management services, namely automated claims processing and collection services, comprehensive delinquent account follow-up services, services relating to insuring compliance with governmental regulations, revenue optimization services including fee reviews, charge capture audit services, coding review services, and comprehensive statistical and operational reporting services; Financial Management services, namely accounting services, cost accounting and financial reporting services, accounts payable services, payroll and general ledger processing services, design services for physician employment, stock and compensation arrangements, and comprehensive budgeting services, forecasting and financial analysis services; Administrative and Strategic Management services, namely analysis of managed care contracts with focus on negotiation strategies, pricing, cost containment and utilization tracking, review and contract negotiation services relating to agreements with hospitals and other strategic business opportunities, identifying and coordinating practice merger and integration opportunities, coordinating practice expansion efforts, and services relating to formalized strategic planning