1.

Record Nr.

UNINA9910464264803321

Autore

Berger Steven

Titolo

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

Pubbl/distr/stampa

San Francisco, California : , : Jossey-Bass, , 2014

©[2014]

ISBN

1-118-80171-7

Edizione

[Fourth edition.]

Descrizione fisica

1 online resource (443 p.)

Collana

Jossey-Bass Public Health

Disciplina

362.1068/1

Soggetti

Health Facility Administration - United States

Financial Management - United States

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 and index.

Nota di contenuto

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 RatiosOther 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 Refinement 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 Affordable Care Act of 2010 (PPACA or ACA); Reduction in the Annual Medicare Market Basket Payment Updates (APUs); Penalties for High Readmission Rates; Establishment of ACO Contracts with Medicare; Bundled Payment Pilots

Value-Based Purchasing Program

Sommario/riassunto

Learn the essentials of finance theory and practice with the tools needed in day-to-day practice In this thoroughly revised and updated fourth 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. Using cases set in a fictional mid-sized hospital, the book takes the reader into the inner workings of the finance executive''s office. As in the previous editions, this book introduces students



2.

Record Nr.

UNINA9910713306203321

Titolo

Defense : grant assistance : agreement between the United States of America and France, effected by exchange of notes at Paris, September 30, 2019; entered into force September 30, 2019

Pubbl/distr/stampa

[Washington, D.C.] : , : United States Department of State, , [2019?]

Descrizione fisica

1 online resource (9 unnumbered pages)

Collana

Treaties and other international acts series ; ; 19-930

Soggetti

Military assistance, American - France

Military assistance, American

Military relations

Treaties.

United States Military relations France

France Military relations United States

France

United States

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia