LEADER 05458nam 22006494a 450 001 9910784711703321 005 20230721030912.0 010 $a0-470-31400-1 010 $a1-281-22160-0 010 $a9786611221607 010 $a0-470-18972-X 035 $a(CKB)1000000000406182 035 $a(EBL)331448 035 $a(OCoLC)476130812 035 $a(SSID)ssj0000159904 035 $a(PQKBManifestationID)11158902 035 $a(PQKBTitleCode)TC0000159904 035 $a(PQKBWorkID)10158691 035 $a(PQKB)10469206 035 $a(MiAaPQ)EBC331448 035 $a(Au-PeEL)EBL331448 035 $a(CaPaEBR)ebr10226868 035 $a(CaONFJC)MIL122160 035 $a(EXLCZ)991000000000406182 100 $a20070824d2008 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 10$aFundamentals of health care financial management$b[electronic resource] $ea practical guide to fiscal issues and activities /$fSteven Berger 205 $a3rd ed. 210 $aSan Francisco $cJossey-Bass$dc2008 215 $a1 online resource (514 p.) 300 $aDescription based upon print version of record. 311 $a0-7879-9750-1 320 $aIncludes bibliographical references (p. 469-471) and index. 327 $aFUNDAMENTALS 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 327 $aBASIC 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 327 $aIMPLICATIONS 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 327 $aBUDGET 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 327 $aCOST 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 327 $aLEARNING OBJECTIVES 330 $aIn 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 606 $aHealth facilities$xBusiness management 606 $aHealth facilities$xFinance 615 0$aHealth facilities$xBusiness management. 615 0$aHealth facilities$xFinance. 676 $a362.1068/1 700 $aBerger$b Steven$01492555 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910784711703321 996 $aFundamentals of health care financial management$93715128 997 $aUNINA