Steven Berger

Fundamentals of Health Care Financial Management (eBook, PDF)

A Practical Guide to Fiscal Issues and Activities

• Format: PDF

Produktbeschreibung

In this thoroughly revised and updated third 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. Set in a fictional mid-sized hospital, the book is written in diary form, taking the reader into the inner workings of the finance executive's office. This introduction to the most-used tools and techniques of health care financial management 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. As in the previous editions, this book introduces key practical concepts in fundamental areas of financial management.

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Produktdetails

• Verlag: John Wiley & Sons
• Seitenzahl: 400
• Erscheinungstermin: 11. Juni 2008
• Englisch
• ISBN-13: 9780470189726
• Artikelnr.: 37291193

Autorenporträt

Steven Berger is the founder and president of Healthcare Insights, LLC, which specializes in the teaching of health care general and financial management issues. Healthcare Insights has also created INSIGHTS, the health care industry's best practice decision support software. With more than thirty years experience in the field, he presents health care finance and general management seminars throughout the United States and Canada. He is the author of numerous books and articles on the topic of health care finances.

Inhaltsangabe

Tables, Figures, and Exhibits. Preface. Acknowledgments. The Author.
CHAPTER ONE: 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 TWO: 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
THREE: MARCH. Strategic Financial Planning: Five-Year Projections. RHMC
Strategic Financial Planning. Ratio Analysis. The Capital Plan and Its
Relationship to the Strategic Plan. CHAPTER FOUR: APRIL. Medicare and
Medicaid Net Revenue Concepts. Calculation of Medicare and Medicaid
Contractual Adjustments. Implications of the Balanced Budget Act of 1997.
Implication of the Medicare Modernization Act of 2003. Managed Care Net
Revenue Concepts. Preparation of the Medicare and Medicaid Cost Report.
Ratio of Costs to Charges. Presentation of the Audited Financial Statements
to the Finance Committee. CHAPTER FIVE: MAY. Fundamentals of Revenue Cycle
Management. Patient Registration: To Which Division Should It Report?
Calculation of the Allowance for Doubtful Accounts and Bad-Debt Expense.
Calculation of the Allowance for Contractual Adjustments. CHAPTER SIX:
JUNE. Budget Preparation: The Beginning. Budget Calendar. Volume Issues.
Capital Budgeting: June. Accounting and Finance Department
Responsibilities. June Finance Committee Special Agenda Items. CHAPTER
SEVEN: 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 EIGHT: AUGUST. Capital Budget: August.
Operating Budget. Budget Variance Analysis. Budget Variance Parameters.
Flexible Budgeting. Cost Accounting and Analysis. August Finance Committee
Special Agenda Items. CHAPTER NINE: SEPTEMBER. Operating Budget. Capital
Budget: September. Cash Budget. Physician Practice Management Issues.
CHAPTER TEN: 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 ELEVEN: 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. Benefi ts of Tax Status for Health Care
Organizations. Preparation and Implications of the Annual IRS 990 Report.
CHAPTER TWELVE: 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. References. Index.