Fundamentals of Health Care Financial Management A Practical Guide to Fiscal Issues and Activities, 4th Edition.

Fundamentals of Health Care Financial Management A Practical Guide to Fiscal Issues and Activities, 4th Edition.

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Bibliographic Details
Main Author: Berger, Steven
Format: eBook
Language:English
Published: Newark : John Wiley & Sons, Incorporated, 2014.
Series:New York Academy of Sciences Ser.
Subjects:
Financial Management > United States.
Health Facility Administration > United States.
Electronic books.
Online Access:Click for online access
Table of Contents:
  • Fundamentals of Health Care Financial Management: A Practical Guide to Fiscal Issues and Activities
  • Contents
  • 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
  • Managed Care Inroads
  • RHMC's Actions to Counter Dwindling Inpatient Census
  • RHMC Decision Time
  • Financial Management Implications
  • Pro Forma Development
  • Net Present Value and Internal Rate of Return
  • Volume Assumptions
  • Revenue and Expense Assumptions
  • Living with the Finance Committee and Board of Directors' Calendar
  • Routine Matters
  • Periodic Review Matters
  • 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
  • Balance Sheet
  • Statement of Operations
  • Statement of Changes in Unrestricted Net Assets (or Equity)
  • Statement of Cash Flows
  • Notes to the Financial Statements
  • Preparing for the Auditors
  • Analysis of Sensitive Accounts
  • Contractual Adjustments
  • Accounts Receivable
  • Allowance for Doubtful Accounts
  • Provision for Bad Debts
  • Allowance for Contractual Adjustment
  • Third-Party Settlements
  • February Finance Committee Special Reports
  • Bond Debt Status
  • Health Insurance Annual Review
  • Chapter 3: March
  • Strategic Financial Planning: Five-Year Projections
  • Strategic Planning
  • Converting Vision (the Strategic Plan) into Financial Reality
  • RHMC Strategic Financial Planning
  • Volume Assumptions
  • Payer Mix
  • Rates and Reimbursements
  • Implications for Operating Expenses
  • Ratio Analysis
  • Bonding-Related Ratios
  • Other Ratios
  • Operating Ratios
  • The Capital Plan and Its Relationship to the Strategic Plan
  • Routine Capital Items
  • Information Technology
  • Facility Improvements and Upgrades
  • Property Acquisition
  • Physician Recruitment
  • Physician Medical Offi ce Space
  • Capital Affordability
  • Chapter 4: April
  • Medicare and Medicaid Net Revenue Concepts
  • The History of Medicare and Medicaid
  • Impact of Medicare and Medicaid on Provider Net Revenues
  • Implications for Ridgeland Heights Medical Center
  • Calculation of Medicare and Medicaid Contractual Adjustments
  • Medicare Hospital Net Revenue Concepts
  • Medicaid Net Revenue Concepts
  • Implications of the Balanced Budget Act of 1997
  • Balanced Budget Refi nement Act of 1999
  • Benefits Improvement and Protection Act of 2000
  • Impact of the Balanced Budget Act on Medicaid
  • Implications of the Medicare Modernization Act of 2003
  • Implications of the Patient Protection and Aff ordable Care Act of 2010 (PPACA or ACA)

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