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Fundamentals of Health Care Financial Management A Practical Guide to Fiscal Issues and Activities, 4th Edition.
| Autor principal: | |
|---|---|
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Newark :
John Wiley & Sons, Incorporated,
2014.
|
| Colección: | New York Academy of Sciences Ser.
|
| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- 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)