Il bilancio di esercizio delle aziende sanitarie pubbliche [[electronic resource] ] : uno schema di analisi / / Marco Tieghi
| Il bilancio di esercizio delle aziende sanitarie pubbliche [[electronic resource] ] : uno schema di analisi / / Marco Tieghi |
| Autore | Tieghi Marco |
| Pubbl/distr/stampa | Bologna, : CLUEB, 2000 |
| Descrizione fisica | 335 p |
| Disciplina | 658 |
| Collana | Strumenti gestionali ed organizzativi nell'Azienda sanità |
| Soggetto topico |
Economics
Health Policy Delivery of Health Care Health Planning Organization and Administration Health Care Quality, Access, and Evaluation Patient Care Management Public Policy Health Services Administration Health Care Economics and Organizations Social Control Policies Policy Social Control, Formal Social Sciences Sociology Anthropology, Education, Sociology and Social Phenomena Health Care Reform Financial Management Public Health Administration |
| ISBN | 88-491-1582-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ita |
| Altri titoli varianti |
Bilancio di esercizio delle aziende sanitarie pubbliche
Il bilancio di esercizio delle aziende sanitarie pubbliche |
| Record Nr. | UNINA-9910132961703321 |
Tieghi Marco
|
||
| Bologna, : CLUEB, 2000 | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Budget of the United States Government
| Budget of the United States Government |
| Edizione | [[Dept. ed.].] |
| Pubbl/distr/stampa | [Washington, D.C.], : Executive Office of the President, Office of Management and Budget |
| Descrizione fisica | 1 online resource (volumes) : illustrations |
| Disciplina | 330.973 |
| Soggetto topico |
Budget - United States
Budgets Financial Management Financing, Government Expenditures, Public Budget |
| Soggetto genere / forma |
Periodical
Internet resource Periodicals. |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Altri titoli varianti |
Budget of the U.S. Government
New era of responsibility : renewing America's promise Terminations, reductions, and savings Updated summary tables America first : a budget blueprint to make America great again New foundation for American greatness American budget Budget for a better America Budget for America's future |
| Record Nr. | UNINA-9910146972003321 |
| [Washington, D.C.], : Executive Office of the President, Office of Management and Budget | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Budget of the United States Government
| Budget of the United States Government |
| Edizione | [[Dept. ed.].] |
| Pubbl/distr/stampa | [Washington, D.C.], : Executive Office of the President, Office of Management and Budget |
| Descrizione fisica | 1 online resource (volumes) : illustrations |
| Disciplina | 330.973 |
| Soggetto topico |
Budget - United States
Budgets Financial Management Financing, Government Expenditures, Public Budget |
| Soggetto genere / forma |
Periodical
Internet resource Periodicals. |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Altri titoli varianti |
Budget of the U.S. Government
New era of responsibility : renewing America's promise Terminations, reductions, and savings Updated summary tables America first : a budget blueprint to make America great again New foundation for American greatness American budget Budget for a better America Budget for America's future President's FY 2026 discretionary budget request |
| Record Nr. | UNINA-9910890917603321 |
| [Washington, D.C.], : Executive Office of the President, Office of Management and Budget | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Corporate Governance Success Stories
| Corporate Governance Success Stories |
| Pubbl/distr/stampa | Washington, D.C. : , : The World Bank, , 2015 |
| Descrizione fisica | 1 online resource (1 pages) |
| Collana | Other papers |
| Soggetto topico |
Accountability
Accounting Asset Management Audits Banking Sector Capital Collections Corporate Governance Corporate Governance and Corruption Corporate Law Corporate Social Responsibility Credit Debt Developing Countries Economic Development Employment Equity Finance Financial Crisis Financial Institutions Financial Management Financial Services Fiscal Year Foreign Direct Investment Good Governance Grants Human Capital Inflation Infrastructure Insurance Interest Rates International Finance Job Creation Labor Costs Land Law and Development Loans Private Sector Development Productivity Profitability Regulators Reputation Retirement Return On Equity Risk Risk Management Shareholder Protection Technical Assistance Transparency Transport |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Corporate Governance |
| Record Nr. | UNINA-9910832964703321 |
| Washington, D.C. : , : The World Bank, , 2015 | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Dental practice report
| Dental practice report |
| Pubbl/distr/stampa | Nothfield, IL, : MEDEC Dental Communications, 2000- |
| Descrizione fisica | 1 online resource |
| Disciplina | 617 |
| Soggetto topico |
Dentistry - Practice
Managed dental care Dental economics Practice Management, Dental Financial Management |
| Soggetto genere / forma |
Periodicals
Periodicals. |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Record Nr. | UNISA-996336226703316 |
| Nothfield, IL, : MEDEC Dental Communications, 2000- | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||
Financial accountability & management in governments, public services, and charities
| Financial accountability & management in governments, public services, and charities |
| Pubbl/distr/stampa | Oxford, UK, : Blackwell Publishers |
| Disciplina | 336 |
| Soggetto topico |
Finance, Public - Accounting
Accounting Managerial accounting Public administration Financial Management Administration publique Association sans but lucratif Comptabilité Finances publiques Comptabilité publique Comptabilité de gestion |
| Soggetto genere / forma |
Periodicals.
Périodique électronique (Descripteur de forme) Ressource Internet (Descripteur de forme) |
| Soggetto non controllato | Non-profit making organisations - Financial management - Serials |
| ISSN | 1468-0408 |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Altri titoli varianti |
Financial accountability & management
Financial accountability and management in governments, public services, and charities Financial accountability and management |
| Record Nr. | UNISA-996210837703316 |
| Oxford, UK, : Blackwell Publishers | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||
Financial accountability & management in governments, public services, and charities
| Financial accountability & management in governments, public services, and charities |
| Pubbl/distr/stampa | Oxford, UK, : Blackwell Publishers |
| Disciplina | 336 |
| Soggetto topico |
Finance, Public - Accounting
Accounting Managerial accounting Public administration Finances publiques - Comptabilité Comptabilité de gestion Financial Management Administration publique Association sans but lucratif Comptabilité Finances publiques Comptabilité publique |
| Soggetto genere / forma |
Periodicals.
Périodique électronique (Descripteur de forme) Ressource Internet (Descripteur de forme) |
| ISSN | 1468-0408 |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Altri titoli varianti |
Financial accountability & management
Financial accountability and management in governments, public services, and charities Financial accountability and management |
| Record Nr. | UNINA-9910142998203321 |
| Oxford, UK, : Blackwell Publishers | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Financial management
| Financial management |
| Pubbl/distr/stampa | Atlanta, Ga., : Financial Management Association, 1972- |
| Disciplina | 658.1/5/08 |
| Soggetto topico |
Corporations - Finance
Financial Management |
| Soggetto genere / forma |
Periodical
Periodicals. |
| ISSN | 1755-053X |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | FM |
| Record Nr. | UNISA-996202854703316 |
| Atlanta, Ga., : Financial Management Association, 1972- | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||
Financial management
| Financial management |
| Pubbl/distr/stampa | Atlanta, Ga., : Financial Management Association, 1972- |
| Disciplina | 658.1/5/08 |
| Soggetto topico |
Corporations - Finance
Financial Management Sociétés - Finances Financieel management Betriebliche Finanzwirtschaft Finanzmarkt Theorie USA |
| Soggetto genere / forma |
Periodical
periodicals. Periodicals. Périodiques. |
| ISSN | 1755-053X |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | FM |
| Record Nr. | UNINA-9910143924003321 |
| Atlanta, Ga., : Financial Management Association, 1972- | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Health care finance : basic tools for nonfinancial managers
| Health care finance : basic tools for nonfinancial managers |
| Autore | Baker Judith J |
| Edizione | [4th ed.] |
| Pubbl/distr/stampa | [Place of publication not identified], : Jones & Bartlett Learning, 2014 |
| Descrizione fisica | 1 online resource (568 pages) |
| Disciplina | 362.1068/1 |
| Soggetto topico |
North America
Health Care Facilities Workforce and Services Organization and Administration Social Sciences Delivery of Health Care Americas Anthropology, Education, Sociology and Social Phenomena Health Care Economics and Organizations Health Services Administration Geographic Locations Geographicals Health Facility Administration Health Facilities United States Economics Financial Management Public Health Health & Biological Sciences Hospitals & Medical Centers |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Title Page -- Copyright Page -- Table of Contents -- New to This Edition -- Preface -- Acknowledgments -- About the Authors -- About the Contributor -- Part I: Healthcare Finance Overview -- Chapter 1: Introduction to Healthcare Finance -- The History -- The Concept -- How Does Finance Work in the HealthCare Business? -- Viewpoints -- Why Manage? -- The Elements of Financial Management -- The Organization's Structure -- Two Types of Accounting -- INFORMATION CHECKPOINT -- KEY TERMS -- Discussion Questions -- Notes -- Chapter 2: Four Things the Healthcare Manager Needs to Know About Financial Management Systems -- What Does the Manager Need to Know? -- How the System Works in Health Care -- The Information Flow -- Basic System Elements -- The Annual Management Cycle -- Communicating Financial Information to Others -- INFORMATION CHECKPOINT -- KEY TERMS -- Discussion Questions -- Notes -- Part II: Record Financial Operations -- Chapter 3: Assets, Liabilities, and Net Worth -- Overview -- What Are Examples of Assets? -- What are Examples of Liabilities? -- What Are the Different Forms of Net Worth? -- INFORMATION CHECKPOINT -- KEY TERMS -- Discussion Questions -- Chapter 4: Revenues (Inflow) -- Overview -- Receiving Revenue for Services -- Sources of Healthcare Revenue -- Grouping Revenue for Planning and Control -- INFORMATION CHECKPOINT -- KEY TERMS -- Discussion Questions -- Notes -- Chapter 5: Expenses (Outflow) -- Overview -- Disbursements for Services -- Grouping Expenses for Planning and Control -- Cost Reports as Influencers of Expense Formats -- INFORMATION CHECKPOINT -- KEY TERMS -- Discussion Questions -- Notes -- Chapter 6: Cost Classifications -- Distinction Between Direct and Indirect Costs -- Examples of Direct Cost and Indirect Cost -- Responsibility Centers -- Distinction Between Product and Period Costs -- INFORMATION CHECKPOINT.
KEY TERMS -- Discussion Questions -- Notes -- Part III: Tools to Analyze and Understand Financial Operations -- Chapter 7: Cost Behavior and Break-Even Analysis -- Distinctions Among Fixed, Variable, and Semivariable Costs -- Examples of Variable and Fixed Costs -- Analyzing Mixed Costs -- Contribution Margin, Cost-Volume-Profit, and Profit-Volume Ratios -- INFORMATION CHECKPOINT -- KEY TERMS -- Discussion Questions -- Notes -- Chapter 8: Understanding Inventory and Depreciation Concepts -- Overview: The Inventory Concept -- Inventory and Cost of Goods Sold ("Goods" Such as Drugs) -- Inventory Methods -- Inventory Tracking -- Calculating Inventory Turnover -- Overview: The Depreciation Concept -- Book Value of a Fixed Asset and the Reserve for Depreciation -- Five Methods of Computing Book Depreciation -- Computing Tax Depreciation -- INFORMATION CHECKPOINT -- KEY TERMS -- Discussion Questions -- Notes -- Appendix 8-A: A Further Discussion of Accelerated and Units of Service Depreciation Computations -- Chapter 9: Staffing:The Manager's Responsibility -- Staffing Requirements -- FTEs for Annualizing Positions -- Number of Employees Required to Fill a Position: Another Way to Calculate FTEs -- Tying Cost to Staffing -- INFORMATION CHECKPOINT -- KEY TERMS -- Discussion Questions -- Note -- Part IV: Report and Measure Financial Results -- Chapter 10: Reporting as a Tool -- Understanding the Major Reports -- Balance Sheet -- Statement of Revenue and Expense -- Statement of Changes in Fund Balance/Net Worth -- Statement of Cash Flows -- Subsidiary Reports -- Summary -- INFORMATION CHECKPOINT -- KEY TERMS -- Discussion Questions -- Notes -- Chapter 11: Financial and Operating Ratios as Performance Measures -- The Importance of Ratios -- Liquidity Ratios -- Solvency Ratios -- Profitability Ratios -- INFORMATION CHECKPOINT -- KEY TERMS. Discussion Questions -- Chapter 12: The Time Value of Money -- Purpose -- Unadjusted Rate of Return -- Present-Value Analysis -- Internal Rate of Return -- Payback Period -- Evaluations -- Resources -- INFORMATION CHECKPOINT -- KEY TERMS -- Discussion Questions -- Note -- Appendix 12-A: Present-Value Table (The Present Value of 1.00) -- Appendix 12-B: Compound Interest Table Compound Interest of 1.00 (The Future Amount of 1.00) -- Appendix 12-C: Present Value of an Annuity of 1.00 -- Part V: Tools to Review and Manage Comparative Data -- Chapter 13: Trend Analysis, Common Sizing, and Forecasted Data -- Common Sizing -- Trend Analysis -- Analyzing Operating Data -- Importance of Forecasts -- Operating Revenue Forecasts -- Staffing Forecasts -- Capacity Level Issues in Forecasting -- INFORMATION CHECKPOINT -- KEY TERMS -- Discussion Questions -- Notes -- Chapter 14: Using Comparative Data -- Overview -- Comparability Requirements -- A Manager's View of Comparative Data -- Uses of Comparative Data -- Making Data Comparable -- Constructing Charts to Show the Data -- INFORMATION CHECKPOINT -- KEY TERMS -- Discussion Questions -- Note -- Part VI: Construct and Evaluate Budgets -- Chapter 15: Operating Budgets -- Overview -- Budget Viewpoints -- Budget Basics: A Review -- Building an Operating Budget: Preparation -- Building an Operating Budget: Construction -- Working with Static Budgets and Flexible Budgets -- Budget Construction Summary -- Budget Review -- INFORMATI ON CHECKPOINT -- KEY TERMS -- Discussion Questions -- Notes -- Chapter 16: Capital Expenditure Budgets -- Overview -- Creating the Capital Expenditure Budget -- Budget Construction Tools -- Funding Requests -- Evaluating Capital Expenditure Proposals -- INFORMATION CHECKPOINT -- KEY TERMS -- Discussion Questions -- Note -- Appendix 16-A: A Further Discussion of Capital Budgeting Methods. Part VII: Tools to Plan, Monitor, and Control Financial Status -- Chapter 17: Variance Analysis and Sensitivity Analysis -- Variance Analysis Overview -- Three Types of Flexible Budget Variance -- Two-Variance Analysis and Three-Variance Analysis Compared -- Three Examples of Variance Analysis -- Summary -- Sensitivity Analysis Overview -- Sensitivity Analysis Tools -- INFORMATION CHECKPOINT -- KEY TERMS -- Discussion Questions -- Note -- Chapter 18: Estimates, Benchmarking, and Other Measurement Tools -- Estimates Overview -- Common Uses of Estimates -- Example: Estimating the Ending Pharmacy Inventory -- Example: Estimated Economic Impact of a New Specialty in a Physician Practice -- Other Estimates -- Importance of a Variety of Performance Measures -- Adjusted Performance Measures over Time -- Benchmarking -- Economic Measures -- Measurement Tools -- INFORMATION CHECKPOINT -- KEY TERMS -- Discussion Questions -- Note -- Part VIII: Financial Terms, Costs, and Choices -- Chapter 19: Understanding Investment Terms -- Overview -- Cash Equivalents -- Governmental Guarantor: the FDIC -- Long-Term Investments in Bonds -- Investments in Stocks -- Privately Held Companies Versus Public Companies -- Investment Indicators -- INFORMATION CHECKPOINT -- KEY TERMS -- Discussion Questions -- Notes -- Chapter 20: Business Loans and Financing Costs -- Overview of Capital Structure -- Sources of Capital -- The Costs of Financing -- Management Considerations About Real Estate Financing -- Management Decisions About Business Loans -- INFORMATION CHECKPOINT -- KEY TERMS -- Discussion Questions -- Appendix 20-A: Sample Amortization Schedule -- Chapter 21: Choices: Owning Versus Leasing Equipment -- Purchasing Equipment -- Leasing Equipment -- Buy-or-Lease Management Decisions -- Accounting Principles Regarding Leases -- INFORMATION CHECKPOINT -- KEY TERMS. Discussion Questions -- Note -- Part IX: Strategic Planning: A Powerful Tool -- Chapter 22: Strategic Planning and the Healthcare Financial Manager -- Major Components of the Strategic Plan: Overview -- Introduction -- Six Major Components -- Varied Approaches to Strategic Planning -- Examples of Mission, Vision, and Value Statements -- Recognizing a Special Status or Focus Within the Statements -- Financial Emphasis Within the Statements -- Relaying the Message -- The Strategic Planning Cycle and Its Process Flow -- Process Flow for Creating Goals, Objectives, and Action Plans -- Process Flow for Creating Action Plans and Their Performance Measures -- The Planning Cycle Over Time -- Managers' Responsibilities -- Federal Governmental Agencies Must Prepare Strategic Plans -- Why are Federal Planning Requirements Important to Us? -- Introduction: Requirements, Plans, and Performance -- An Example: the VA Office of Information Technology It Strategic Planning Cycle -- Introduction -- The VA Office of Information Technology It Strategic Planning Cycle: An Example -- The VA Planning Cycle's Process Flow -- Planning Cycle Definitions for this Example -- Management Responsibilities Within the Planning Cycle -- Tools For Strategic Planning: Situational Analysis and Financial Projections -- Situational Analysis (SWOT) -- Financial Projections for Strategic Planning -- Case Study: Strategic Financial Planning in Long-Term Care -- Appendix 22-A: Sample SWOT Worksheets and Question Guides -- INFORMATION CHECKPOINT -- KEY TERMS -- DISCUSSION QUESTIONS -- Notes -- Appendix A: Sample SWOT Worksheets and Question Guides -- Chapter 23: Putting It All Together: Creating a Business Plan That Is Strategic -- Overview -- Elements of the Business Plan -- Preparing to Construct the Business Plan -- The Service or Equipment Description -- The Organization Segment. The Marketing Segment. |
| Altri titoli varianti |
OUT OF PRINT
Health Care Finance |
| Record Nr. | UNINA-9910164028903321 |
Baker Judith J
|
||
| [Place of publication not identified], : Jones & Bartlett Learning, 2014 | ||
| Lo trovi qui: Univ. Federico II | ||
| ||