Produktbild: Fundamentals of Health Care Financial Management

Fundamentals of Health Care Financial Management A Practical Guide to Fiscal Issues and Activities

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Beschreibung

Produktdetails

Einband

Taschenbuch

Erscheinungsdatum

30.11.2017

Verlag

John Wiley & Sons Inc

Seitenzahl

448

Maße (L/B/H)

23.1/17.5/2.5 cm

Gewicht

726 g

Auflage

4th Revised edition

Sprache

Englisch

ISBN

978-1-118-80168-0

Beschreibung

Produktdetails

Einband

Taschenbuch

Erscheinungsdatum

30.11.2017

Verlag

John Wiley & Sons Inc

Seitenzahl

448

Maße (L/B/H)

23.1/17.5/2.5 cm

Gewicht

726 g

Auflage

4th Revised edition

Sprache

Englisch

ISBN

978-1-118-80168-0

Herstelleradresse

Libri GmbH
Europaallee 1
36244 Bad Hersfeld
DE

Email: gpsr@libri.de

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  • Produktbild: Fundamentals of Health Care Financial Management
  • Figures, Tables, and Exhibits vii

    Preface xv

    Acknowledgments xix

    The Author xxi

    Chapter 1: January 1

    What Is Health Care? 3

    What Is Management? 5

    What Is Financial Management? 6

    Why Is Financial Management Important? 8

    Ridgeland Heights Medical Center: The Primary Statistics 9

    Pro Forma Development 13

    Living with the Finance Committee and Board of Directors' Calendar 19

    Year-End Closing 24

    Chapter 2: February 31

    Accounting Principles and Practices 32

    Objectives of Financial Reporting 34

    Basic Accounting Concepts 35

    Basic Financial Statements of a Health Care Organization 36

    Uses of Financial Information 37

    The Financial Statements 39

    Preparing for the Auditors 52

    Analysis of Sensitive Accounts 54

    February Finance Committee Special Reports 56

    Chapter 3: March 61

    Strategic Financial Planning: Five-Year Projections 63

    RHMC Strategic Financial Planning 67

    Ratio Analysis 74

    The Capital Plan and Its Relationship to the Strategic Plan 84

    Chapter 4: April 91

    Medicare and Medicaid Net Revenue Concepts 94

    Calculation of Medicare and Medicaid Contractual Adjustments 100

    Implications of the Balanced Budget Act of 1997 109

    Implications of the Medicare Modernization Act of 2003 115

    Implications of the Patient Protection and Affordable Care Act of 2010 (PPACA or ACA) 117

    Managed Care Net Revenue Concepts 131

    Preparation of the Medicare and Medicaid Cost Report 137

    Presentation of the Audited Financial Statements to the Finance Committee 140

    Chapter 5: May 145

    Fundamentals of Revenue Cycle Management (RCM) 146

    Calculation of the Allowance for Doubtful Accounts and Bad-Debt Expense 165

    Calculation of the Allowance for Contractual Adjustments 170

    Chapter 6: June 175

    Budget Preparation: The Beginning 177

    Budget Calendar 177

    Volume Issues 185

    Capital Budgeting: June 190

    Accounting and Finance Department Responsibilities 195

    June Finance Committee Special Agenda Items 198

    Chapter 7: July 203

    Budget Preparation: The Middle Months 204

    Capital Budgeting: July 221

    Regulatory and Legal Environment 223

    Other Regulatory and Business Compliance Issues 227

    Corporate Compliance 228

    Accreditation Issues 229

    Patient Satisfaction Issues 232

    Chapter 8: August 235

    Capital Budget: August 236

    Operating Budget 246

    Budget Variance Analysis 249

    Budget Variance Parameters 252

    Flexible Budgeting 252

    August Finance Committee Special Agenda Items 260

    Chapter 9: September 263

    Operating Budget 265

    Capital Budget: September 275

    Cash Budget 277

    Physician Practice Management Issues 280

    Current Physician Practice Issues-2013 292

    Additional Physician-Hospital Integration Issues 294

    Monthly Physician Reporting 295

    Chapter 10: October 299

    Information Systems Implications for Health Care Financial Management 301

    Information Technology Strategic Plan Initiatives 304

    HIPAA Implementation Issues 306

    Selection of a New Health Care Information System 310

    Budget Presentation to the Board Finance Committee 316

    October Finance Committee Special Agenda Items 328

    Chapter 11: November 331

    Preparation of the Budget Results and Delivery to the Department Managers 333

    Budgeting and Spreading Contractual Adjustments by Department 337

    Issues Involving RHMC's Cost Structure 340

    How to Improve the Organization's Cost Structure 344

    Supply Chain Management in Health Care 352

    Benefits of Tax Status for Health Care Organizations 356

    Preparation and Implications of the Annual IRS 990 Report 360

    Chapter 12: December 367

    Getting Ready for Year-End Reporting-Again 371

    Open-Heart Surgery Pro Forma 371

    December Finance Committee Special Agenda Items 380

    Looking into the Future of Health Care Finance 383

    Future Conclusions 397

    References 401

    Index 407