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作者 Zelman, William N
書名 Financial Management of Health Care Organizations : An Introduction to Fundamental Tools, Concepts and Applications
出版項 Hoboken : John Wiley & Sons, Incorporated, 2009
©2009
國際標準書號 9780470522899 (electronic bk.)
9780470497524
book jacket
版本 3rd ed
說明 1 online resource (640 pages)
text txt rdacontent
computer c rdamedia
online resource cr rdacarrier
附註 Financial Management of Health Care Organizations: An Introduction to Fundamental Tools, Concepts and Applications, Third Edition -- CONTENTS -- EXHIBITS AND TABLES -- PREFACE -- MAJOR CHANGES IN THE THIRD EDITION -- THE AUTHORS -- ACKNOWLEDGMENTS -- Chapter 1: THE CONTEXT OF HEALTH CARE FINANCIAL MANAGEMENT -- LEARNING OBJECTIVES -- RISING HEALTH CARE COSTS -- EFFORTS TO CONTROL COSTS -- COST CONTROL ISSUES WITH ETHICAL OVERTONES -- SUMMARY -- KEY TERMS -- QUESTIONS -- NOTES -- Chapter 2: HEALTH CARE FINANCIAL STATEMENTS -- LEARNING OBJECTIVES -- THE BALANCE SHEET -- THE STATEMENT OF OPERATIONS -- THE STATEMENT OF CHANGES IN NET ASSETS -- THE STATEMENT OF CASH FLOWS -- SUMMARY -- KEY TERMS -- KEY EQUATIONS -- QUESTIONS AND PROBLEMS -- Appendix A: AFINANCIAL STATEMENTSFOR SAMPLENOT-FOR-PROFIT ANDFOR-PROFIT HOSPITAL,AND NOTES TOFINANCIAL STATEMENTS -- Chapter 3: PRINCIPLES AND PRACTICES OF HEALTH CARE ACCOUNTING -- LEARNING OBJECTIVES -- THE BOOKS -- AN EXAMPLE OF THE EFFECTS OF CASH FLOWS ON PROFIT REPORTING UNDER CASH AND ACCRUAL ACCOUNTING -- RECORDING TRANSACTIONS -- DEVELOPING THE FINANCIAL STATEMENTS -- SUMMARY -- KEY TERMS -- QUESTIONS AND PROBLEMS -- Chapter 4: FINANCIAL STATEMENT ANALYSIS -- LEARNING OBJECTIVES -- HORIZONTAL ANALYSIS -- TREND ANALYSIS -- VERTICAL (COMMON-SIZE) ANALYSIS -- RATIO ANALYSIS -- LIQUIDITY RATIOS -- REVENUE, EXPENSE, AND PROFITABILITY RATIOS -- ACTIVITY RATIOS -- CAPITAL STRUCTURE RATIOS -- SUMMARY -- KEY TERMS -- KEY EQUATIONS -- QUESTIONS AND PROBLEMS -- NOTE -- Chapter 5: WORKING CAPITAL MANAGEMENT -- LEARNING OBJECTIVES -- WORKING CAPITAL CYCLE -- WORKING CAPITAL MANAGEMENT STRATEGIES -- CASH MANAGEMENT -- SOURCES OF TEMPORARY CASH -- REVENUE CYCLE MANAGEMENT -- COLLECTING CASH PAYMENTS -- INVESTING CASH ON A SHORT-TERM BASIS -- FORECASTING CASH SURPLUSES AND DEFICITS: THE CASH BUDGET
ACCOUNTS RECEIVABLE MANAGEMENT -- METHODS TO MONITOR REVENUE CYCLE PERFORMANCE -- LAWS AND REGULATION FOR BILLING COMPLIANCE -- SUMMARY -- KEY TERMS -- KEY EQUATIONS -- QUESTIONS AND PROBLEMS -- Chapter 6: THE TIME VALUE OF MONEY -- LEARNING OBJECTIVES -- FUTURE VALUE OF A DOLLAR INVESTED TODAY -- PRESENT VALUE OF AN AMOUNT TO BE RECEIVED IN THE FUTURE -- ANNUITIES -- SPECIAL SITUATIONS TO CALCULATE FUTURE OR PRESENT VALUE AND OTHER EXCEL FUNCTIONS -- SUMMARY -- KEY TERMS -- KEY EQUATIONS -- QUESTIONS AND PROBLEMS -- NOTES -- Appendix B: FUTURE AND PRESENT VALUE TABLES -- Chapter 7: THE INVESTMENT DECISION -- LEARNING OBJECTIVES -- OBJECTIVES OF CAPITAL INVESTMENT ANALYSIS -- ANALYTIC METHODS -- USING AN NPV ANALYSIS FOR A REPLACEMENT DECISION -- SUMMARY -- KEY TERMS -- KEY EQUATION -- QUESTIONS AND PROBLEMS -- Appendix C: TECHNICAL CONCERNS REGARDING NET PRESENT VALUE -- DETERMINING THE AMOUNT OF THE INITIAL INVESTMENT -- DETERMINING THE ANNUAL CASH FLOWS -- DETERMINING A DISCOUNT RATE -- Appendix D: ADJUSTMENTS FOR NET WORKING CAPITAL -- Appendix E: TAX IMPLICATIONS FOR FOR-PROFIT ENTITIES IN A CAPITAL BUDGETING DECISION AND THE ADJUSTMENT FOR INTEREST EXPENSE -- Appendix F: COMPREHENSIVE CAPITAL BUDGETING REPLACEMENT COST EXAMPLE -- COMPARATIVE APPROACH: NOT-FOR-PROFIT ANALYSIS -- COMPARATIVE APPROACH: FOR-PROFIT ANALYSIS -- INCREMENTAL APPROACH-NOT-FOR-PROFIT ANALYSIS -- INCREMENTAL APPROACH: FOR-PROFIT ANALYSIS -- APPENDIX SUMMARY -- Chapter 8: CAPITAL FINANCING FOR HEALTH CARE PROVIDERS -- LEARNING OBJECTIVES -- EQUITY FINANCING -- DEBT FINANCING -- BOND ISSUANCE PROCESS -- LEASE FINANCING -- SUMMARY -- KEY TERMS -- KEY EQUATIONS -- QUESTIONS AND PROBLEMS -- Appendix G: BOND VALUATION, LOAN AMORTIZATION, AND DEBT BORROWING CAPACITY -- BOND VALUATION FOR YIELD TO MATURITY -- BOND VALUATION FOR MARKET PRICE
BOND VALUATION FOR OTHER PAYMENT PERIODS -- AMORTIZATION OF A TERM LOAN -- DEBT BORROWING CAPACITY -- Chapter 9: USING COST INFORMATION TO MAKE SPECIAL DECISIONS -- LEARNING OBJECTIVES -- BREAK-EVEN ANALYSIS -- PRODUCT MARGIN -- APPLYING THE PRODUCT MARGIN PARADIGM TO MAKING SPECIAL DECISIONS -- SUMMARY -- KEY TERMS -- KEY EQUATIONS -- QUESTIONS AND PROBLEMS -- Chapter 10: BUDGETING -- LEARNING OBJECTIVES -- TYPES OF BUDGETS -- AN EXTENDED EXAMPLE OF HOW TO DEVELOP A BUDGET -- SUMMARY -- KEY TERMS -- KEY EQUATION -- QUESTIONS AND PROBLEMS -- Chapter 11: RESPONSIBILITY ACCOUNTING -- LEARNING OBJECTIVES -- DECENTRALIZATION -- TYPES OF RESPONSIBILITY CENTERS -- MEASURING THE PERFORMANCE OF RESPONSIBILITY CENTERS -- BUDGET VARIANCES -- SUMMARY -- KEY TERMS -- KEY EQUATIONS -- QUESTIONS AND PROBLEMS -- Chapter 12: PROVIDER COST-FINDING METHODS -- LEARNING OBJECTIVES -- COST-TO-CHARGE RATIO -- STEP-DOWN METHOD -- ACTIVITY-BASED COSTING -- SUMMARY -- KEY TERMS -- QUESTIONS AND PROBLEMS -- Chapter 13: PROVIDER PAYMENT SYSTEMS -- LEARNING OBJECTIVES -- THE EARLY YEARS OF PAYMENT SYSTEM, 1929 TO 1964 -- THE MIDDLE YEARS OF PAYMENT SYSTEM, 1965 TO 1983 -- THE LATER YEARS OF PAYMENT SYSTEM, 1984 TO PRESENT -- MANAGED CARE AND RISK SHARING -- EVOLVING ISSUES -- MEDICAL ERRORS -- CONSUMER CHOICE IN HEALTH CARE -- INFORMATION TECHNOLOGY -- SUMMARY -- KEY TERMS -- QUESTIONS AND PROBLEMS -- QUESTIONS FROM APPENDIX H -- Appendix H: COST-BASED PAYMENT SYSTEMS -- REASONABLE AND ALLOWABLE COSTS -- UNIT-BASED PAYMENT SYSTEMS -- CHARGE-BASED SYSTEMS -- HISTORICAL, MARKET, OR PAYOR METHOD -- WEIGHTED-AVERAGE METHOD -- MARGIN APPROACHES -- GLOSSARY -- USEFUL WEB SITES -- INDEX
Thoroughly revised, this third edition of Financial Management of Health Care Organizations of­fers an introduction to the most-used tools and techniques of health care financial management. Comprehensive in scope, the book covers a broad range of topics that include an overview of the health care system and evolving reimbursement methodologies; health care accounting and finan­cial statements; managing cash, billings, and collections; the time value of money and analyzing and financing major capital investments; determining cost and using cost information in decision-mak­ing; budgeting and performance measurement; and pricing. In addition, this new edition includes information on new laws and regulations that affect health care financial reporting and performance, revenue cycle management expansion of health care services into new arenas, benchmarking, interest rate swaps, bond ratings, auditing, and internal control. This important resource also contains information on the 2007 Healthcare Audit Guide of the American Institute of Certified Public Accountants (AICPA). Written to be accessible, the book avoids complicated formulas. Chapter appendices offer advanced, in-depth information on the subject matter. Each chapter provides a detailed outline, a summary, and key terms, and includes problems in the context of real-world situations and events that clearly illustrate the concepts presented. Problem sets that end each chapter have been updated and expanded to support more in-depth learning of the chapters' concepts. An Instructor's Manual, available online, contains PowerPoint and Excel files
Description based on publisher supplied metadata and other sources
Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2020. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries
鏈接 Print version: Zelman, William N. Financial Management of Health Care Organizations : An Introduction to Fundamental Tools, Concepts and Applications Hoboken : John Wiley & Sons, Incorporated,c2009 9780470497524
主題 Health facilities -- Finance.;Health facilities -- Accounting
Electronic books
Alt Author McCue, Michael J
Glick, Noah D
Zelman, Aaron S
McCue, Michael J
Glick, Noah D
Lastglick,
Zelman, William N
McCue, Michael J
Glick, Noah D
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