Financial Management of Health Care Organizations: An Introduction to Fundamental Tools, Concepts, and Applications, 2nd Edition

by William N. Zelman (University of North Carolina at Chapel Hill); Michael J. McCue (Virginia Commonwealth University); Alan R. Millikan (Duke Health Network); Noah D. Glick (Integrated Healthcare Information Services, Inc)

• ISBN13: 9780631230984
• ISBN10: 063123098X
• Edition: 2nd
• Format: Hardcover
• Copyright: 2003-01-01
• Publisher: BLACKWELL PUBLISHING

Summary

This new edition of Financial Management of Health Care Organizations offers an introduction to the most-used tools and techniques of health care financial management, including health care accounting and financial statements; managing cash, billings and collections; making major capital investments; determining cost and using cost information in decision-making; budgeting and performance measurement; and pricing. Now completely updated, this book provides students with the practical, up-to-date tools they need to succeed in this dynamic field. Provides an introduction to the most-used tools and techniques of health care management. Additional questions and problems for the chapters. Updated perspectives throughout the text. Instructor's Manual available on CD-ROM including all exhibits in PowerPoint and Excel, answers to all problems in PowerPoint and Excel, and working spreadsheet models of exhibits and selected problems for classroom use. Accompanying website features links to related websites, glossary, and downloadable Instructor's Manual and sample chapters.www.blackwellpublishing.com/zelman

Author Biography

William N. Zelman is Professor in the Department of Health Policy and Administration in the University of North Carolina at Chapel Hill. His research interests are Healthcare Financial Management, Cost Management, Institutional Performance Measures, Instructional Design, and Distance Learning. He is former Chair of the Association of University Programs in Health Administration's task force on Healthcare Financial Management.

Michael J. McCue is Professor in the Department of Health Administration at Virginia Commonwealth University. His research interests include the financial analysis of multihospital systems, the cost/benefit analysis of telemedicine and the evaluation of hospital bond ratings and capital structure. He serves as Associate Editor of Health Services Management Research. He is a reviewer for Inquiry and Medical Care Review and Research as well as other health care journals.

Alan R. Millikan is Associate Director for Network Development of the Duke University Health System developing hospital and physician networks. Prior to coming to Duke, he was an administrator at the University of North Carolina Hospitals in Transplantation and Dialysis Programs.

Noah D. Glick is Senior Healthcare Information Analyst at Integrated Healthcare Information Services, Inc. in Waltham, Massachusetts. He was formerly at the University of North Carolina Hospitals in the Department of Decision Support.

Table of Contents

Preface	xvii
Acknowledgments	xxii
The Context of Health Care Financial Management	1	(19)
Health Care Financial Statements	20	(55)
Principles and Practices of Health Care Accounting	75	(28)
Financial Statement Analysis	103	(52)
Working Capital Management	155	(36)
The Time Value of Money	191	(35)
The Investment Decision	226	(48)
Capital Financing for Health Care Providers	274	(31)
Using Cost Information to Make Special Decisions	305	(40)
Budgeting	345	(48)
Responsibility Accounting	393	(25)
Provider Cost Finding Methods	418	(26)
Provider Payment Systems	444	(37)
Glossary	481	(14)
Web Links of Interest for Health Care Financial Management	495	(5)
Index	500