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[null,"1.","Record Nr.",null,"UNINA9910464264803321"]
[null,null,"Autore",null,"Berger Steven"]
[null,null,"Titolo",null,"Fundamentals of health care financial management : a practical guide to fiscal issues and activities / / Steven Berger"]
[null,null,"Pubbl/distr/stampa",null,"San Francisco, California : , : Jossey-Bass, , 2014"]
[{"$nulls":4},"©[2014]"]
[null,null,"ISBN",null,"1-118-80171-7"]
[null,null,"Edizione",null,"[Fourth edition.]"]
[null,null,"Descrizione fisica",null,"1 online resource (443 p.)"]
[null,null,"Collana",null,"Jossey-Bass Public Health"]
[null,null,"Disciplina",null,"362.1068/1"]
[null,null,"Soggetti",null,"Health Facility Administration - United States"]
[{"$nulls":4},"Financial Management - United States"]
[{"$nulls":4},"Electronic books."]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Description based upon print version of record."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references and index."]
[null,null,"Nota di contenuto",null,"Fundamentals of Health Care Financial Management: A Practical Guide to Fiscal Issues and Activities; Contents; Figures, Tables, and Exhibits; Preface; Acknowledgments; The Author; Chapter 1: January; What Is Health Care?; What Is Management?; What Is Financial Management?; Why Is Financial Management Important?; Ridgeland Heights Medical Center: The Primary Statistics; Managed Care Inroads; RHMC's Actions to Counter Dwindling Inpatient Census; RHMC Decision Time; Financial Management Implications; Pro Forma Development; Net Present Value and Internal Rate of Return; Volume Assumptions"]
[{"$nulls":4},"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"]
[{"$nulls":4},"Analysis of Sensitive Accounts Contractual Adjustments; Accounts Receivable; Allowance for Doubtful Accounts; Provision for Bad Debts; Allowance for Contractual Adjustment; Third-Party Settlements; February Finance Committee Special Reports; Bond Debt Status; Health Insurance Annual Review; Chapter 3: March; Strategic Financial "]
[{"$nulls":4},"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"]
[{"$nulls":4},"Bonding-Related RatiosOther Ratios; Operating Ratios; The Capital Plan and Its Relationship to the Strategic Plan; Routine Capital Items; Information Technology; Facility Improvements and Upgrades; Property Acquisition; Physician Recruitment; Physician Medical Offi ce Space; Capital Affordability; Chapter 4: April; Medicare and Medicaid Net Revenue Concepts; The History of Medicare and Medicaid; Impact of Medicare and Medicaid on Provider Net Revenues; Implications for Ridgeland Heights Medical Center; Calculation of Medicare and Medicaid Contractual Adjustments"]
[{"$nulls":4},"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"]
[{"$nulls":4},"Value-Based Purchasing Program"]
[null,null,null,"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"]