Fundamentals of health care financial management [[electronic resource] ] : a practical guide to fiscal issues and activities / / Steven Berger

• Record Nr.: UNINA9910450907503321
• Autore: Berger Steven
• Pubbl/distr/stampa: San Francisco, : Jossey-Bass, c2008
• ISBN: 0-470-31400-1; 1-281-22160-0; 9786611221607; 0-470-18972-X
• Edizione: [3rd ed.]
• Descrizione fisica: 1 online resource (514 p.)
• Disciplina: 362.1068/1
• Soggetti: Health facilities - Business management; Health facilities - Finance; Electronic books.
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibliographical references (p. 469-471) and index.
• Nota di contenuto: FUNDAMENTALS OF HEALTH CARE FINANCIAL MANAGEMENT; CONTENTS; TABLES, FIGURES, AND EXHIBITS; PREFACE; ACKNOWLEDGMENTS; THE AUTHOR; CHAPTER 1: JANUARY; LEARNING OBJECTIVES; 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 2: FEBRUARY; LEARNING OBJECTIVES; 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 3: MARCH; LEARNING OBJECTIVES; STRATEGIC FINANCIAL PLANNING: FIVE-YEAR PROJECTIONS; RHMC STRATEGIC FINANCIAL PLANNING; ; RATIO ANALYSIS; THE CAPITAL PLAN AND ITS RELATIONSHIP TO THE STRATEGIC PLAN; CHAPTER 4: APRIL; LEARNING OBJECTIVES; 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 5: MAY; LEARNING OBJECTIVES; 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 6: JUNE; LEARNING OBJECTIVES; BUDGET PREPARATION: THE BEGINNING BUDGET CALENDAR; VOLUME ISSUES; CAPITAL BUDGETING: JUNE; ACCOUNTING AND FINANCE DEPARTMENT RESPONSIBILITIES; JUNE FINANCE COMMITTEE SPECIAL AGENDA ITEMS; CHAPTER 7: JULY; LEARNING OBJECTIVES; 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 8: AUGUST; LEARNING OBJECTIVES; CAPITAL BUDGET: AUGUST; OPERATING BUDGET; BUDGET VARIANCE ANALYSIS; BUDGET VARIANCE PARAMETERS; FLEXIBLE BUDGETING; COST ACCOUNTING AND ANALYSIS AUGUST FINANCE COMMITTEE SPECIAL AGENDA ITEMS; CHAPTER 9: SEPTEMBER; LEARNING OBJECTIVES; OPERATING BUDGET; CAPITAL BUDGET: SEPTEMBER; CASH BUDGET; PHYSICIAN PRACTICE MANAGEMENT ISSUES; CHAPTER 10: OCTOBER; LEARNING OBJECTIVES; 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 COMMIT TEE; OCTOBER FINANCE COMMIT TEE SPECIAL AGENDA ITEMS; CHAPTER 11: NOVEMBER; LEARNING OBJECTIVES
• Sommario/riassunto: 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 st