LEADER 05319nam 2200613 450 001 9910464264803321 005 20200520144314.0 010 $a1-118-80171-7 035 $a(CKB)3710000000134377 035 $a(EBL)1715405 035 $a(OCoLC)881607234 035 $a(MiAaPQ)EBC1715405 035 $a(Au-PeEL)EBL1715405 035 $a(CaPaEBR)ebr10885928 035 $a(CaONFJC)MIL620545 035 $a(EXLCZ)993710000000134377 100 $a20140701h20142014 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 10$aFundamentals of health care financial management $ea practical guide to fiscal issues and activities /$fSteven Berger 205 $aFourth edition. 210 1$aSan Francisco, California :$cJossey-Bass,$d2014. 210 4$dİ[2014] 215 $a1 online resource (443 p.) 225 1 $aJossey-Bass Public Health 300 $aDescription based upon print version of record. 311 $a1-306-89294-5 311 $a1-118-80168-7 320 $aIncludes bibliographical references and index. 327 $aFundamentals 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 327 $aRevenue 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 327 $aAnalysis 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 327 $aBonding-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 327 $aMedicare 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 327 $aValue-Based Purchasing Program 330 $aLearn the essentials of finance theory and practice with the tools needed in day-to-day practice In this thoroughly revised and updated fourth edition of Fundamentals of Health Care Financial Management, consultant and educator Steven Berger offers a practical step-by-step approach to understanding the fundamental theories and relationships guiding financial decisions in health care organization. Using cases set in a fictional mid-sized hospital, the book takes the reader into the inner workings of the finance executive''s office. As in the previous editions, this book introduces students 410 0$aJossey-Bass Public Health 606 $aHealth Facility Administration$zUnited States 606 $aFinancial Management$zUnited States 608 $aElectronic books. 615 0$aHealth Facility Administration 615 0$aFinancial Management 676 $a362.1068/1 700 $aBerger$b Steven$0903373 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910464264803321 996 $aFundamentals of health care financial management$92019538 997 $aUNINA