Fundamentals of Health Care Financial Management: A Practical Guide to Fiscal Issues and Activities
Lýsing:
Learn the essentials of finance theory and practice with the tools needed in day-to-day practice In this thoroughly revised and updated fourth edition of Fundamentals of Health Care Financial Management, consultant and educator Steven Berger offers a practical step-by-step approach to understanding the fundamental theories and relationships guiding financial decisions in health care organization.
Using cases set in a fictional mid-sized hospital, the book takes the reader into the inner workings of the finance executive's office. As in the previous editions, this book introduces students to key practical concepts in fundamental areas of financial management. This innovative introduction to the most-used tools and techniques includes health care accounting and financial statements; managing cash, billings and collections; making major capital investments; determining cost and using cost information in decision-making; budgeting and performance measurement; and pricing.
Also covered in depth are the financial implications of Patient Protection and Affordable Care Act, which will increase patient volume, reduce bad debt, factor quality and patient satisfaction into the financial picture, and significantly affect how hospitals and physicians are paid for services. Students focusing on the business side of health care will find Fundamentals of Health Care Financial Management: A Practical Guide to Fiscal Issues and Activities, 4th Edition a valuable text for understanding the workings of the health care financial system.
Annað
- Höfundur: Steven Berger
- Útgáfa:4
- Útgáfudagur: 2014-06-17
- Blaðsíður: 444
- Hægt að prenta út 2 bls.
- Hægt að afrita 10 bls.
- Format:ePub
- ISBN 13: 9781118801741
- Print ISBN: 9781118801680
- ISBN 10: 1118801741
Efnisyfirlit
- Cover
- Title Page
- Copyright
- Figures, Tables, and Exhibits
- Preface
- Acknowledgments
- The Author
- Chapter 1: January
- What Is Health Care?
- What Is Management?
- What Is Financial Management?
- Why Is Financial Management Important?
- Ridgeland Heights Medical Center: The Primary Statistics
- Pro Forma Development
- Living with the Finance Committee and Board of Directors' Calendar
- Year-End Closing
- Chapter 2: February
- Accounting Principles and Practices
- Objectives of Financial Reporting
- Basic Accounting Concepts
- Basic Financial Statements of a Health Care Organization
- Uses of Financial Information
- The Financial Statements
- Preparing for the Auditors
- Analysis of Sensitive Accounts
- February Finance Committee Special Reports
- Chapter 3: March
- Strategic Financial Planning: Five-Year Projections
- RHMC Strategic Financial Planning
- Ratio Analysis
- The Capital Plan and Its Relationship to the Strategic Plan
- Chapter 4: April
- Medicare and Medicaid Net Revenue Concepts
- Calculation of Medicare and Medicaid Contractual Adjustments
- Implications of the Balanced Budget Act of 1997
- Implications of the Medicare Modernization Act of 2003
- Implications of the Patient Protection and Affordable Care Act of 2010 (PPACA or ACA)
- Managed Care Net Revenue Concepts
- Preparation of the Medicare and Medicaid Cost Report
- Presentation of the Audited Financial Statements to the Finance Committee
- Chapter 5: May
- Fundamentals of Revenue Cycle Management (RCM)
- Calculation of the Allowance for Doubtful Accounts and Bad-Debt Expense
- Calculation of the Allowance for Contractual Adjustments
- Chapter 6: June
- Budget Preparation: The Beginning
- Budget Calendar
- Volume Issues
- Capital Budgeting: June
- Accounting and Finance Department Responsibilities
- June Finance Committee Special Agenda Items
- Chapter 7: July
- Budget Preparation: The Middle Months
- Capital Budgeting: July
- Regulatory and Legal Environment
- Other Regulatory and Business Compliance Issues
- Corporate Compliance
- Accreditation Issues
- Patient Satisfaction Issues
- Chapter 8: August
- Capital Budget: August
- Operating Budget
- Budget Variance Analysis
- Budget Variance Parameters
- Flexible Budgeting
- August Finance Committee Special Agenda Items
- Chapter 9: September
- Operating Budget
- Capital Budget: September
- Cash Budget
- Physician Practice Management Issues
- Current Physician Practice Issues—2013
- Additional Physician-Hospital Integration Issues
- Monthly Physician Reporting
- Chapter 10: October
- Information Systems Implications for Health Care Financial Management
- Information Technology Strategic Plan Initiatives
- HIPAA Implementation Issues
- Selection of a New Health Care Information System
- Budget Presentation to the Board Finance Committee
- October Finance Committee Special Agenda Items
- Chapter 11: November
- Preparation of the Budget Results and Delivery to the Department Managers
- Budgeting and Spreading Contractual Adjustments by Department
- Issues Involving RHMC's Cost Structure
- How to Improve the Organization's Cost Structure
- Supply Chain Management in Health Care
- Benefits of Tax Status for Health Care Organizations
- Preparation and Implications of the Annual IRS 990 Report
- Chapter 12: December
- Getting Ready for Year-End Reporting—Again
- Open-Heart Surgery Pro Forma
- December Finance Committee Special Agenda Items
- Looking into the Future of Health Care Finance
- Future Conclusions
- References
- Index
- End User License Agreement
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- Gerð : 208
- Höfundur : 11719
- Útgáfuár : 2014
- Leyfi : 380